Having read [Required to work unpaid overtime to "make up" for a shorter commute after moving closer to the office](https://workplace.stackexchange.com/questions/67563/required-to-work-unpaid-overtime-to-make-up-for-a-shorter-commute-after-moving), I recall hearing that in the US doing unpaid work for a company is actually considered a gift that the employer is required to report on their taxes. Is that actually the case? I've never heard of a company doing that.