Try pulling that one on the IRS sometime and see how it goes: https://www.irs.gov/pub/irs-tege/epchd704.pdf https://www.irs.gov/pub/irs-tege/epchd704.pdf You'

Try pulling that one on the IRS sometime and see how it goes: https://www.irs.gov/pub/irs-tege/epchd704.pdf https://www.irs.gov/pub/irs-tege/epchd704.pdf You'll lose your audit. Common control and beneficial ownership have been well-established principles in the US for over 50 years.