If a payment is a tax, and not a penalty, the Supreme Court has already ruled that tax avoidance is perfectly legal. See Gregory v. Helvering,1935, opnion written by Learned Hand, who said...
Anyone may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.
So right, So corrrect and insightful. And the subbsequent IRS audit will not be connected with it in any way.This spake the boy king.