Ask a simple question, get a simple answer: no. The FMV of FaceBook access is zero, as evidenced by Facebook being routinely available for free. US tax law do

Ask a simple question, get a simple answer: no. The FMV of FaceBook access is zero, as evidenced by Facebook being routinely available for free. US tax law does not anticipate routinely taxing inchoate transfers of value caused by operating things which distribute value broadly. For example, while assigning the copyright to Harry Potter would likely be a taxable event, holding a concert in public is not, even if the concert is of sufficient quality level to charge for it. The general phrase for this is “de minimis non curat lex”; specific instantiations of this of particular note are intrafamilial payments for cleaning one’s room, which is de jure absolutely a taxable event and which de facto would result in the IRS Commissioner being asked to explain himself to Congress if it were ever enforced. Additionally, if the IRS used people’s subjective self-assessments to value things on one side of the ledger, they’d have to do it on another side of the ledger, leading to people having the attack “be a utility monster [0]” available against tax administration. [0] Utility monsters have implausivly large but perhaps “legitimate” weightings for things. The existence of them is problematic for systems which do cost/benefits analyses and allow agents unconstrained choice of their utility function.