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As a CPA with an MS of Taxation, and MANY years of experience and knowledge, I for one, if were engaged by you for services, would NOT recommend taking the above approach in avoiding your income tax liability. In fact if I were so foolish, perhaps we'd have the "good-fortune" of ending up in adjoining prison cells. Legitimately MINIMIZING your liabilty is indeed my goal. I assure you MANY laws exist granting the IRS the right to enforce this. In fact the largest existing volume of law available in the US today, is that of the US Tax Code and its NUMEROUS amendments. They are standing on pretty solid ground in FORCING you to pay income tax, and you could easily find yourself without a home, car, and possibly imprisoned following the above mentioned line of "wisdom." Please do not take ideas like this seriously, they'll get you nowhere you'd be interested in going..........