There is a fantastic episode from the PBS series Frontline called “Tax Me If You Can” which I originally saw in 2005 while working on my MACC degree. It’s all about the business of tax shelters: the people who buy them and the people who create, market and sell them. I revisit the episode at least once a year just for the sheer entertainment value. PBS still has episode online in its entirety. It you haven’t seen it, definitely worth a watch.