---
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"
generated_at: "2026-06-10T01:53:18.456737+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# IRS seeks $28.9B additional tax from Microsoft for 2004-2013 transfer pricing

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-254151
- JSON: https://secwatch.observer/filing/0001193125-23-254151.json
- Plain text: https://secwatch.observer/filing/0001193125-23-254151.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.