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Notes -
Sure, that can happen. However, if the boss had a manual, given to every single employee that joins the company, that instructs, black on white, to not pay taxes and lie to the IRS - wouldn't you expect at least one disgruntled employee over the years to send it to the IRS (or, alternatively, the local anti-corporate crusader) and the boss get in trouble? Unethical orders are often given verbally exactly because it leaves no proof and provides plausible deniability - "I didn't mean that, he just misunderstood me!".
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