Do you recall the Campbell's Soup heir that repatriated to Ireland to avoid the death tax? This has been going on for some time now...and, I suspect it will accelerate.
But wouldn't it be great if the tax code were reformed?
It's not "IRS induced." It's "Congress-induced." Congress makes the laws; the IRS executes the ridiculous tax policies handed to it.
And, contrary to what Grassley says, there's nothing "immoral" about maximizing profits by avoiding taxes.