Did anyone else read the Congressional Research Services memo attached to this?
You can find a copy here:
https://www.dailymail.co.uk/news/ar...00-taxes-IRS-avoiding-pay-Medicare-years.html
The memo doesn't say anything about if Biden violated the rule. It lays out the issue with S corps and the difference between adequate compensation for services rendered vs. distributions to shareholders. The tax question is if the $800k in salary is reasonable compensation for the services provided to the S corp. It doesn't matter if the rest of the money was classified as a distribution so long as the salary and the work provided align.
Nothing in the available information I've seen tells us what the Bidens did for their salary so it's very difficult to determine if this is a violation. But, on a general level, speakers don't have their fees treated like salary, there might be a baseline salary to keep the speaker tied to the organization and then the majority of the fee is treated like like distributions
Is it a tax loophole, sure, but that's a big jump from "tax loophole" to tax violation.