[bombcar]

Do it as business to business - IBM hires Proglonox to do whatever, and Proglonox verifies the required documents and reports income as necessary for the employee.

The employee happens to be the sole owner of Proglonox, but IBM never needs to know the details about that.

In general if the government gets their cut, they don't care about shell games. It's only when using them to hide from them that they get interested.