There is history here that you may not be aware of, it is a constant battle between the IRS and companies. The IRS insists that companies 'break out' any such company provided services on a per employee basis and include the value of those services in the employee's W2 taxable income field.

Once a company reaches a size where the amount of tax revenue crosses some threshold, the IRS starts bugging you. Apple, Google, SGI, Sun, IBM, and Microsoft are all companies that I know of that have negotiated settlements of one form or another.