The fees charged by H&R Block and other tax preparers for electronic filing of federal tax returns are not illegal and the IRS’s agreement with the preparers didn’t violate antitrust laws, the 3rd U.S. Circuit Court of Appeals has ruled.

In its 27-page opinion in Byers v. Intuit Inc., a unanimous three-judge panel refused to revive a proposed nationwide class action against H&R Block, Intuit Inc. and the Internal Revenue Service brought by taxpayers who claim the IRS effectively “outsourced” its statutory responsibility for accepting and processing electronically filed tax returns to private companies.