That's not what you said though. >Actions that are deemed to have been taken solely for their tax effects are clearly and explicitly deemed tax evasion by the

That's not what you said though. >Actions that are deemed to have been taken solely for their tax effects are clearly and explicitly deemed tax evasion by the IRS What you said would make almost all tax avoidance into tax evasion. Hell, even claiming deductions would by your logic be tax evasion.