it used to be real popular and i even tesitfied in court about a high profile case involving this from a few years back. Ethical? Well, the courts didn't think so and the guy was sent to jail for a few years. Intersting because the guy was a member of President Nixon's staff many years ago. The diffiultly for anyone is "intent" and a check of refunds would likely sink anyone's best efforts. Still, it can be done, just are you feeling lucky.