The IRS states that Microsoft should pay a tax refund of approximately $30 billion, nearly three times its investment in OpenAI. Microsoft plans to appeal strongly against the tax refund decision, believing it has always complied with tax regulations. This tax amount is almost three times Microsoft's $10 billion investment in OpenAI. The news of the tax refund comes just days before Microsoft's planned acquisition of Activision Blizzard, which amounts to $68.7 billion.