Crazy Joe formed an S corp so he could avoid paying the taxes he owed. Joe Biden Exploited S-Corporation Loophole to Avoid Payroll Tax
I've had / run two S-corporations, it is the same as a LLC (limited liability) and the main purpose is to protect the owner (in other words, under litigation, it is the CORPORATION ENTITY at risk, not you personally), and there is nothing wrong with them. But I never used them to avoid paying payroll tax.
Not sure how you would do that but if Joe did it and did it not breaking any laws, well, loopholes ARE LEGAL-- -- that said, if Joe skirted paying half milion in taxes, it sure takes the wind out of the sails that Donald only (had to ) pay $750 in taxes.