Avoidance is legal (Judge Learned Hand)
Evasion is illegal.
My accountant said it a different way but same thing:
Tax management is legal and smart.
Tax evasion is illegal and stupid.
In 80,000 pages of tax code there is a lot of management opportunity if you can afford it and that expense is still tax deductible.
A friend went from being a wage earner to self-employed, something I have done most of my life, he asked me what advice I had. I told him to find a good tax accountant and learn the tax code. He has done a masterful job with that advice.
The only thing articles like this are doing is stoking the fires of division and class envy. The latter is a sin as I recall, thou shalt not covet or something like that.
Politicians will never simplify the tax code. It is too valuable to them. With it they can punish their enemies and favor their friends.
And thus, one of the reasons we are the most corrupt nation in the world but we make it look all so tidy.
While your cite is real, it is also quite dated. It was issued in FDR's first term and it was in his second term that he tried to 'pack' the US Supreme Court. What is forgotten today is that FDR lost the battle but won the judiciary war. In his 13 years of the Presidency, he changed the fundamental nature of the Federal Judiciary from Constitutional oversight to the beginnings of judicial activism, the regulatory state and judicial law making. Read Amity Shaels' "The Forgotten Man" for a refresher on how bad the change was!