2d 602d at 60 (quoting Heinz, 246 F.3d at 715). The government argues that the elimination of TaxACT, one of the 'B 3' Dital DIY firms will facilitate2d at 60 (quoting Heinz, 246 F.3d at 715). The government argues that the elimination of TaxACT, one of the 'B 3' Dital DIY firms will facilitate