It isn't exactly fraud (it is fraud) because of 26 U.S.C. § 181.

https://www.taxnotes.com/research/federal/usc26/181

This tax code allows to boost fake sales as well as write off additional tax deductions on the movie production itself. Apart from basic salaries of the crew, the materials used, and other items that went directly into making a movie, the large financial numbers associated with movie production costs go to jewish marketing firms. Actors are arbitrarily rich the same as these marketing firms charge arbitrarily high rates to boost the net expense to get the maximum tax deduction. Then, multiple shell corporations are used to launder the money. These shell corporations are listed at the end of movie credits during the "special thanks to" section.