Re: Loan Charge?
Of course it is tax evasion. You have income, but by choosing to call it a loan that you never had an intention of paying, you hope to recharacterize that income into something that's not taxable. If you had your employer bury cash in your backyard, then "find" it five minutes later, that's another way of trying to recharacterize your income as something else to avoid taxes, which would equally deserve to be called tax evasion.
In the US, a forgiven loan is taxable income, so this sort of thing would have never come up.