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Here is a step by step guide to make a guaranteed $1 billion. Actually a friend and I came up with this scheme many months ago and commented that it was too bad we didn’t have the moral depravity to undertake it.
This can be the basis for an updated version of Steve Martin's 'How to make $1M and not pay taxes':
1. First, make $1B (see above)
2. Second, don't pay taxes
3. When the IRS asks you why you didn't pay your taxes, say, 'I forgot'.*
*new Obama-era bonus points. Get a Cabinet-level appointment before the IRS comes a-knocking, and avoid any pesky interest, penalties, fees or prosecution!