Mr. Evseroff, my hat is off to you sir. In one fail swoop you managed to keep a couple hundred thousand from not only the IRS but also from your separated wife. In fact, you convinced the New York Eastern District Court that the IRS shouldn't get this money BECAUSE you put it away to keep it from your wife!
In Evseroff v. US, 98 AFTR 2006, Mr. big balls Evseroff owed about 3/4 of a million to the IRS for improper tax shelters. Meanwhile, he set up a trust to "provide for his sons, avoid the estate tax and prevent his wife, from whom he was separated, but not divorced, from receiving a portion of his estate." The Court also liked the fact that if he asked for a divorce instead, he'd likely be stuck with a large settlement to pay to his wife. The Court held that this was a valid reason to set up a trust and it is apparently so important to screw over his wife, that it takes priority over the IRS.
The moral of the story, if you want to get away with screwing the IRS, make sure you use the money to screw your spouse
As for Mr. Evseroff, I'll leave him with the immortal words of Ice Cube "I got to say it was a good day"