Can a private (or corporate) entity take the IRS to court? As a non-American, I always assumed a big reason of why the rich aren't taxed/audited as much was be

Can a private (or corporate) entity take the IRS to court? As a non-American, I always assumed a big reason of why the rich aren't taxed/audited as much was because tying the funds up in infinite legality was cheaper than actually paying taxes.