Jolly

I. BACKGROUND

24 Intuit owns TurboTax, an online tax preparation service. Petition (dkt. 1) ¶ 18. Intuit and 25 other tax preparation services entered an agreement with the Internal Revenue Service to provide 26 certain taxpayers, including Plaintiffs, the option to file their taxes for free. Id. ¶ 19. In return, the 27 IRS agreed not to create its own tax filing software. Id. Plaintiffs allege that Intuit and other tax preparation companies violated this agreement by misleadingly channeling eligible taxpayers to paid services instead. Id. ¶¶ 19–20. Both sides agree that each Plaintiff agreed to Intuit’s Terms of Service when he or she signed into TurboTax. See id. ¶¶ 2, 31. The Terms of Service provide that “[a]ny dispute or claim relating in any way to the services or this agreement will be resolved by binding arbitration, rather than in court, except that you may assert claims in small claims court if your claims qualify” (“the Agreement”). Id. ¶ 27. The Agreement dictates that arbitration be conducted before the American Arbitration Association, and according to the AAA’s Consumer Arbitration Rules (“the Rules”). Id. The…