That’s known as “structuring” and is illegal:

https://en.m.wikipedia.org/wiki/Structuring

This is not possible, since the law exempts anything up to $200 from your gross income calculation, from which your taxable income is derived. Taxable income is periodically calculated according to your taxable year. So if you exceed those $200 within your taxable year, it is taxed. Does not matter how many transaction it takes.

Well you can do that. But it is the income that the entity declares what is taxed. In the same vein, you can also work without declaring your income to avoid taxes.

Avoiding taxes is something that millionaires already do, I do not see why this should be any different.

It’s also called “we see what you are really doing”

Typically law (at large) forbids purposefully bending the law against its spirit and intent, which is also noted and publicized.