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What's illegal about getting divorced and then remarried? Both are personal decisions that the government has absolutely no say in. As for purpose, all you have to state is "irreconcilable differences".

The problem would be to divorce correctly, in the eyes of the IRS, i.e. cease cohabitation and sharing mutual expenses. You would have to show complete disentanglement, so you would also probably have to hire a good CPA/lawyer beforehand, to help you get good documentation to make the thing stick.

Heck, there are some folks out there who would do this type of thing just for the entertainment value...

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