The IRS is attempting to recover $355 million in tax savings from Meta after the company classified Mark Zuckerberg as a "researcher" to claim a deduction on his $4 billion compensation package in 2013. The New York Times reports that this classification allowed Meta to secure a significant tax break tied to executive pay rules. Tax authorities are now challenging the designation, arguing the researcher label was improperly applied to justify the deduction. The dispute centers on whether Zuckerberg's role at the time qualified under specific tax code provisions intended for research and development personnel rather than corporate executives.