But laws can't apply to behavior, only actions - there's no way to prove behavior. Otherwise Elon would be having a lot more trouble ;)

In a general sense, this is why there will always be the concept of a loophole, and there will always be those that take advantage of it. Going through every trick to reduce tax liability from millions to 0 seems like behavior that is defrauding the government, but no actions are actually provably defrauding the government.