And I presented a clear distinction...Which your are extremely admant in wanting to avoid.
Answer the question. If you can.
Explain to me how filling in blank fields is the same as structuring a transaction to defer recognition of income into a period of low marginal taxation?
This is a real simple question. Are you mentally incapable of answering it?
Failure to answer equates to an acceptance that you are mentally incapable of answering it.
"If your opponent is of choleric temperament, seek to irritate him." - Sun Tzu