GORSUCH, Circuit Judge.
Can a taxpayer avoid the IRS by moving money to a "diet cookie" company and then destroying records that might show the company to be a sham? Or by transferring assets to his "children's trusts" only to use the trusts to pay for his country club membership, buy cars, and fund his lifestyle? The answer, of course, is no. Why this is so takes a bit more explanation.
I
Gary Krause's feud with the IRS traces back decades. Beginning...
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