My employer provides me with space to work, a desk, computer and electricity to use in order to get my work done. Do I owe taxes for this?
No, because those are necessary for you to work, to benefit the employer, and not ***compensation*** provided to you.
If Raul, had legal residence elsewhere and his employer needed his presence in the D.C. area on a consistent basis, providing him with a place to stay would be the employer's expense and taxable to the employer, not the employee.