Internal Revenue Service filings from the operator of Facebook describe its artificial intelligence facilities as unstable tests that might not succeed. Meta told the tax agency these hubs are a giant experiment to decrease its liability to the US government, according to four people with knowledge of the company’s operations.

The designation of these hubs as experimental allows Meta to avoid billions of dollars in federal taxes, a New York Times report found. This tax strategy involves presenting a narrative to the IRS that differs from the company's internal and external descriptions of the infrastructure to minimize its Treasury payments.