This is sort of interesting legally. I think there are tax rulings that state direct payments can be made to missionaries and be tax deductible. Now, I think calling all of his employees missionaries is probably a stretch, but there is no doubt, from his religious perspective, that the theme park is a ministry, and as a ministry, why can't he count all workers as missionaries?
I think you have just explained why the IRS was so slow acting on this. Because of the nature of what he has been doing and claiming, they would need to be exceptionally careful in building and documenting a case.
My guess is that they have a really solid case. But I guess we will have to wait and see.
Compassionate conservatism - bringing you a kinder, gentler torture chamber