There clearly are many grey areas in corporate taxation, especially when certain laws only apply to a few large companies. However, payroll taxes are not such a beast. The rules for how much must be paid as a percentage of W2 wages are pretty simple and easily audited. Furthermore, there's a built-in cheating detection system -- employees file individual income taxes and assert the tax payment details provided by their employers. So, it's easy for the IRS to figure out where fraud is happening. Dispatching an army of lawyers to argue against the obvious is of little value.