Following the law is not only nice but should be expected. Minimizing your tax liability is within the law, therefore nice IMHO. After working closely with IRS audit examiners for 4 years, Believe me, IRS agents are thrilled when people pay what they owe and use all legitimate available deductions/credits. It is when you utilize deductions and credits that are not legitimate that they become not so nice. If they catch you submitting a false return, they will hit you with additional taxes, penalties and interest (and depending on extent of the false submissions, potentionally tax evasion charges).

I once had an auditor tell me that they are more suspicious of those who do not minimize taxes as they were those who fail to report income that the IRS is aware of but unreported on the return. Those who do not claim legitimate deductions are looked at as hiding something big per one examiner. She also stated that IRS examiners know all the "tips" for minimizing tax due and they certainly utilize every one applicable to their individual circumstances.

Oh and just as an aside, if you want to help the country beyond paying the minimum taxes that you legally owe, at any time a person can mail a check to the US Treasury with a letter that you would like said payment to be applied to deficit reduction.

Surely, the same can be said 'it doesn't make you not nice, by doing something which the state considers illegal'. The assumption that the state has everyones best interest at heart is nonsense. In the UK it's becoming more apparent that the state is a considerable part of the problem.

Arbitrary rules set by states is not a moral barometer.

It's nice and honest to follow the law. Paying the minimum amount of taxes possible is following the law.