I would strongly recommend against this advice.
"One tactic is to keep low balances in exposed accounts. Another is to put the money in a SMLLC with a different EIN."
Intentionally trying to hide assets to prevent collection is more than a little bit 7201-ish. Prosecutions seem to be fairly rare but you can go to prison over such a "tactic"
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Because on T.A. ten was the most you were allowed