His corporate taxes span several hundred corporations, some of which made money, some of which didn't. If a company regularly loses money, it can lose its charter or be looked at with a beady IRS eye as a fake company. So he spreads the losses around from year to year, and no company gets special treatment.

And then-- did the IRS actually cut a check for 80 million, or is it an accounting adjustment? Maybe against possible future taxes? That wouldn't make it smell less, but smooths out the story a bit.