The tax code got that way by being written by congress, lobbied by special interests. If Romney takes advantage of the tax code as written, it's not on him; he has good accountants. There is a difference between tax evasion and tax avoidance. Avoidance is legal. Blame the code for this one, absolutely. What's the problem with a flat tax, no loopholes? Remove once and for all the reward for bad behavior that represents the tax code's vulnerability to special interests. It might just allow for a better, less corruptible Congress.