Setting up shell companies with fake employees, addresses, and so on is generally considered fraud: https://www.justice.gov/usao-sc/pr/charleston-man-and-busine

Setting up shell companies with fake employees, addresses, and so on is generally considered fraud: https://www.justice.gov/usao-sc/pr/charleston-man-and-business-indicted-federal-court-over-9m-fraud https://www.justice.gov/usao-sc/pr/charleston-man-and-busine...