(it would be convenient if yes, but this would feel surprising—otherwise you could just start a corporation, not pay your taxes the first year, dissolve it, start an identical corporation the second year, and so on.)
This (a consistent pattern of doing the same thing) would get you prosecuted, because courts are allowed to pierce the corporate veil, which is lawyer-speak for “call you out on your bullshit.” If it’s obvious that you’re creating corporations as a legal fiction to avoid taxes, the court will go after the shareholders directly (so long as the prosecution can prove the corporation exists in name only).
This (a consistent pattern of doing the same thing) would get you prosecuted, because courts are allowed to pierce the corporate veil, which is lawyer-speak for “call you out on your bullshit.” If it’s obvious that you’re creating corporations as a legal fiction to avoid taxes, the court will go after the shareholders directly (so long as the prosecution can prove the corporation exists in name only).