It&#x27;s not &quot;tax dodging&quot;, it&#x27;s &quot;tax avoidance&quot;, since what they&#x27;ve done is not only legal, but it&#x27;s the expected and allowed behavior under tax law adjudication in the USA.<p>You misunderstand how tax laws work to think that there is some &quot;spirit of the law&quot; that individuals or corporate entities should be attempting to follow.  There are simply the rules that must be followed and some wiggle room in how those rules are interpreted.<p>A &quot;spirit&quot; implies that there is some sort of equality between parties and a mutual understanding of something not quite written down.  That&#x27;s not the way that a judge views tax law.  If the IRS can&#x27;t clearly show how rules have been broken, then the IRS has no claim.  The government&#x2F;IRS write the rules and they&#x27;re expected to write rules in a watertight fashion, not some vague &quot;spirit of the agreement&quot; fashion.  If the government or IRS fails to do so, it&#x27;s not viewed as the tax avoider&#x27;s problem.<p>At the end of the day, tax accountants and tax attorneys are trained and paid to ensure that you (or your company) don&#x27;t pay a penny more of taxes than are explicitly required by the law and it would be unethical for them to do otherwise.