[not_your_vase]

  > Not reflected in the proposed adjustments are taxes paid by Microsoft under the Tax Cuts and Jobs Act (TCJA), which could decrease the final tax owed under the audit by up to $10 billion. 

So even by Microsoft's own admission they owe around $20B (instead of $30B) which they "forgot" to pay.

I 100% believe that it was a good faith mistake, and it still is.

[dgellow]

They aren’t admitting, they are saying that if the proposed adjustment would be agreed upon they would end up paying less than the $30B mentioned.