This is the case where the xkcd doesn't apply though.

The thing about insurance fraud is that the major thing that will cause it to be fraud is when you set the fire on purpose.

The tax code doesn't really have that. You'll often even see confused people inserting nonsense language in various places to the effect that doing something to avoid taxes isn't allowed, but meanwhile "doing something to avoid taxes" is the expected mechanism of operation for tax incentives meant to get people to do something they otherwise wouldn't have done.

And then because of that you need to actually care about what the tax code says and what the unnecessarily complicated nonsense allows someone to get away with without breaking the law, instead of pretending that it's all common sense and people can be punished for being "bad" without ever actually specifying what that means.