"Over and over again, courts have said that there is nothing sinister in arranging one's affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands; taxes are enforce exactions, not voluntary contributions."
Circuit Judge Learned Hand
U.S. Circuit Court of Appeals
Sure, if it's done legally. Trouble is there are those who haven't paid taxes because they've hidden their money illegally.
Check out the leaked reports from April 4th 2013 that the wealthy's tried for years to hide from everybody else. http://money.cnn.com/2013/04/04/pf/taxes/offshore-tax-shelters/index.html
Since the leak, some of the wealthy have come forward and paid their due taxes they've evaded. The IRS is giving them immunity for a certain period of time to catch up with their taxes before they go all out.
Circuit Judge Learned Hand painted things too black and white. It's not that simple, and I think he knows it.