[zie]

The IRS settles for lower amounts ALL the time, it wouldn't be even remotely exceptional if MS gets a discount. They have an entire department to handle these offers in compromise: https://www.irs.gov/payments/offer-in-compromise

Even with 30B cash in the bank, MS will do everything it can to lower that bill. First they will fight it, and take all the little wins they can get. Then whenever it's pretty clear what parts they can't win, they will then start negotiating with the IRS to try and pay 50 cents on the dollar or something.

Part of the tactic is delaying, the longer they can put off actually writing the check, the better, as money today is worth more than money tomorrow(inflation and time value of money).