The system treats everyone the same. The question we have to ask is whether everyone can use the system the same way, and that is obviously not the case. As you said, corporations are able to pay for accounting services and audit services that enable them to manipulate the law. That is what Professor Loomer said, also. From that perspective, everyone is not equal before the law.
Here again, there are several reasons for this. It may be the way the law is written: that it offers some businesses opportunities and not others. That is beyond my expertise as an economist. You would have to talk to a lawyer about that instead. I would maybe leave it to Professor Loomer to discuss that.