Secondly, There is pending litigation regarding this case. It has not been determined for sure if Berkshire Hathaway actually owes the money to the IRS.
"The IRS's assessments in this case improperly extend application of the ticket tax beyond commercial airline and charter passengers, to persons who own the aircraft on which they fly," the company said in the suit.
NetJets also claimed that the IRS hadn't attempted to assess such taxes on rival fractional-jet businesses, placing the company "at a significant disadvantage."
Berkshire's NetJets Sues IRS Over Tax Bill - WSJ.com
Thirdly, Buffett has never claimed to want to pay more than what he legally owes.
And finally, what excuse do you have for the other 199 millionaires that petitioned Congress to raise the capital gains tax rate?