I watched the film when it aired on HBO. They did, in fact, credit Reagan with waiving the Arlington requirements for Louis.
Yes, I thought I said that but maybe not. What they didn’t do was to properly note the outrageous nature of the taxes that Louis owed. It was FDR’s “government” that had created the 90% bracket (FDR actually recommended 100% during the war on incomes over $100,000), and it was the high nature of taxes period that made it impossible for Louis to ever escape his tax problem.