Upvote:2
Visas (and ESTAs, etc.) are for persons, not for passports.
Whatever you do, applies to you and not to any of your passports - you might get away with it, but chances are slim if the names match, and if you get caught, it's pretty serious. You'd probably get blocked for 10 years, or even go to jail, for trying to cheat an immigration officer.
In addition, spending the majority of the year in the US already makes you tax filing liable.