10.  Intuit is a provider of financial software solutions to consumers and businesses.   Intuit organizes its business into three reportable segments: Small Business, Consumer and  Professional Tax.  Intuit’s Consumer segment includes two product lines: Consumer Tax and  Consumer Ecosystem.  TurboTax products and services fall under Intuit’s Consumer Tax  business.  Intuit provides a variety of TurboTax products and services, on both a free and paid  basis, that allow consumers to file their federal and state tax returns electronically, or e-file.   11.  The TurboTax product line contains a number of products directed at consumers,  including the TurboTax basic, for simple returns, TurboTax Deluxe for taxpayers who itemize  23.  The requirements of Fed. R. Civ. P. 23(a), 23(b)(1), 23(b)(2) and 23(b)(3) are met with  respect to the Class defined below:   All persons and businesses in the United States who had fraudulent tax returns  filed in their name through TurboTax.    43.  Plaintiff brings all claims as class claims under Federal Rule of Civil Procedure   44.  Excluded from the Class are Defendant; officers, directors, and employees of  Defendant; any entity in which Defendant has a controlling interest, is a parent or subsidiary, or  which is controlled by Defendant; and the affiliates, legal representatives, attorneys, heirs,  predecessors, successors, and assigns of Defendant. Also excluded are the judges and court  personnel in this case and any members of their immediate families.    45.  Certification of Plaintiff’s claims for class-wide treatment is appropriate because  Plaintiff can prove the elements of the claims on a class-wide basis using the same evidence as  would be used to prove those elements in individual actions alleging the same claims.    46.  All members of the proposed Class are readily ascertainable in that Intuit has  access to addresses and other contact information for all members of the Class, which can be  used for providing notice to Class members.    47.  Numerosity.  The Class is so numerous that joinder of all members is  impracticable.  The Class includes thousands of individuals and businesses had whose fraudulent  tax returns filed in their names using TurboTax.  While the exact number of class members is  unknown to Plaintiff at this time, it includes at least 16,000 fraudulent returns identified by  Alabama alone.  It was reported that last year TurboTax products were used to prepare 29  million returns.     48.  Commonality.  There are numerous questions of law and fact common to Plaintiff  and the Class, including the following:   a)  whether Intuit engaged in the wrongful conduct alleged in this Complaint;   b)  whether Intuit’s conduct was unlawful;   55.  Plaintiff incorporates the foregoing allegations as if fully set forth herein.    56.  In its capacity as a tax preparer, i.e., an entity that collects and assembles highly  confidential, sensitive information and transmits that information to the IRS and state tax  agencies, Defendant Intuit owed a duty to take reasonable steps to prevent fraudulent tax filings  including, at a minimum, not allowing new or additional accounts to be opened under the same  Social Security number, and to implement a process to detect fraudulent filings in a reasonable  amount of time.   59.  Plaintiff incorporates the foregoing allegations as if fully set forth herein.    60.  In its capacity as a tax preparer, who undertook, for consideration, to render  services to another, Intuit owed a duty to take reasonable steps necessary for the protection of  third parties, i.e., Plaintiff and the Class.     61.  Defendant Intuit failed to exercise reasonable care and therefore breached its duty  to Plaintiff and the members of the Class by allowing fraudsters to file fraudulent tax returns in  Plaintiff’s name and in the names of the members of the Class.    62.  Plaintiff and the members of the Class were injured as a result of Defendant’s  breach and seek to recover damages as a result thereof in an amount to be determined at trial.  63.  Plaintiff incorporates the foregoing allegations as if fully set forth herein.    64.  Plaintiff brings this action for aiding and abetting a fraud.     65.  On information and belief, Plaintiff alleges that Intuit had actual knowledge that  fraudsters were filing false tax returns in the names of others such a Plaintiff and the Class.   Plaintiff’s information and belief is based on the allegations of Intuit former employees as set  forth in ¶¶ 28 through 35 herein.       66.  Defendant Intuit provided substantial assistance to advance the fraud’s  commission by taking the information fraudulently provided and filing false tax returns with the  IRS and state tax agencies in the names of Plaintiff and the Class, and allowing tax refunds to be  diverted to the fraudsters.    67.  Plaintiff and the members of the Class were injured as a result of Defendant’s  conduct and seek to recover damages as a result thereof in an amount to be determined at trial.  68.  Plaintiff incorporates the foregoing allegations as if fully set forth herein.    69.  Plaintiff brings this action for aiding and abetting conversion.     70.  Plaintiff alleges that the actions of the fraudsters who filed false tax returns in the  names of Plaintiff and the Class constituted a conversion.     71.  On information and belief, Plaintiff alleges that Intuit had actual knowledge that  fraudsters were filing false tax returns in the names of others such as Plaintiff and the Class.   Plaintiff’s information and belief is based on the allegations of Intuit former employees as set  forth in ¶¶ 28 through 35 herein.       72.  Defendant Intuit provided substantial assistance to advance the conversion by  taking the information fraudulently provided and filing false tax returns with the IRS and state  tax agencies in the names of Plaintiff and the Class, and allowing the tax refunds to be  wrongfully diverted to the fraudsters.   73.  Defendant’s conduct constitutes aiding and abetting conversion.    74.  Plaintiff and the members of the Class were injured as a result of Defendant’s  conduct and seek to recover damages as a result thereof in an amount to be determined at trial.  75.  Plaintiff incorporates the foregoing allegations as if fully set forth herein.    76.  Plaintiff brings this action for violation of California Business and Professional  Code § 17200 et seq., which prohibits unfair competition, which is defined as “any unlawful,  unfair or fraudulent business act or practice and unfair, deceptive, untrue or misleading  advertising.”      77.  As alleged herein, Defendants have engaged in unfair competition by engaging in  unlawful and fraudulent acts.  Defendants failed to provide adequate security measures to  prevent the filing of fraudulent tax returns.  Defendants lacked measures to identify potentially  fraudulent returns for further review.  Defendant’s unlawful, unfair, and fraudulent acts  generated profit for Defendant.  Defendant received payment from the fraudsters for each  fraudulent return filed.   COUNT I – NEGLIGENCE  