Ron Thompson wrote:

If the IRS stopped spending $10k to go after the little guy
who owed them $32.12 and started after corporations who each
owed them millions, or plugged the loopholes...

There are no such things as "Loopholes." To say loophole is to imply
an error on someone's part it putting it there.

I'm not sure I agree with your assertion that a loophole can't be
intentional, but even if that's the case, I think you're giving too
much credit to our elected officials to say that our laws are purely
intentional and free of errors. Very few Congressmen have the wisdom
or the intelligence to foresee all the ways in which tax laws (or any
other laws) will be used and bent, nor can they envision the extent to
which those laws will be used and bent. Thus, they don't always do a
good job of crafting the laws and unforeseen consequences can arise
(i.e., loopholes).

Bert