Large corporations that are forced to file as C-corps would have to include their tax bill as a "cost" item and mark it up with their standard profit margin to be responsible to their shareholders. The only benefit (questionable) of doing this would be to decrease the amount of money in circulation, the national debt, giving the private sector a double whammy with no benefit to the government's ability to spend.
There is no "infinite+1" in accounting that would justify this. As the monopoly issuer of US dollars, the federal government neither needs nor uses our tax dollars to fund anything. They disappear when applied to the debt and all new spending is via newly created dollars at the federal level. Conflating the budget process of the federal government with any entity that isn't a "currency creator" (everyone else) is the biggest mistake most people, including economists, make in forming their opinions.
There’s no law against parking big bucks offshore as long you tell the IRS where it is and how much.
While accurate accounting is demanded of any entity required to pay taxes it is important to realize that US dollars only exist within the Federal Reserve system. They would be useless to anyone who doesn't use them in their local economy or doesn't have access to an account at the Fed.