{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-254151","form_type":"8-K","ticker":"MSFT","cik":"0000789019","company_name":"MICROSOFT CORP","filed_at":"2023-10-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.009703+00:00","generated_at":"2026-06-10T01:53:18.456737+00:00","sec_items":["8.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"IRS seeks $28.9B additional tax from Microsoft for 2004-2013 transfer pricing","bullets":["IRS issued Notices of Proposed Adjustment (NOPAs) on Sept 26, 2023, seeking $28.9B plus penalties and interest.","Microsoft says it has paid over $67B in U.S. taxes since 2004 and will vigorously contest the NOPAs.","Potential reduction of up to $10B from taxes paid under the Tax Cuts and Jobs Act not reflected in the NOPAs.","Company expects no final resolution within 12 months; believes current tax contingency allowances are adequate.","Dispute centers on intercompany transfer pricing and cost-sharing arrangements for intellectual property."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-254151","json":"https://secwatch.observer/filing/0001193125-23-254151.json","markdown":"https://secwatch.observer/filing/0001193125-23-254151.md","text":"https://secwatch.observer/filing/0001193125-23-254151.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/789019/000119312523254151/0001193125-23-254151-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/789019/000119312523254151/d530324d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T01:53:18.456737+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}