### Comment:
The US tax code is insane. There are lawyers who's soul job is to abuse loopholes and get rich people to pay as few taxes as possible.

### REPLY:
Yeh that’s why I hate this law, it essentially allows the government to plug any loophole the first time it is used. If someone finds a loophole they can just hit you with Part 4A and you owe the back taxes plus penalties while they then pass a new law that fixes the hole you found. It’s essentially a retroactive law and I think those should never be allowed to exist.

### END.