So is the example useless or the scheme? Because you have contradicted yourself twice in the last two comments.

If it is a useless scheme that would indicate that it doesn't actually save taxes by illegal means. If true, that means it is not fraud.

Otoh, if it does allow you to save taxes illegal, then it is not useless and could also be counted as fraud.

So it cannot possibly be useless and fraud at the same time.