> Finding a loophole in the tax code is no different to finding a flaw in some computer code that gives you some access you were never intended to have.

But the former is not illegal while the latter most definitely is (unless it's your own software, etc.).

Loophole has negative connotations. But it really depends on many factors.

A prosperity gospel preacher buying a second LearJet tax free is not the same as a company hiring contractors to stay under 500 employees in order to retain some small-business benefit.