Government's job: establishing and enforcing rules for a functioning society
A companies job: make money
In other words, companies are the little pieces in the Monopoly set, government is the rules in the top of the box.
Apple is doing it's job, quite well in fact. Figuring out how to make as much money as possible, while still following the rules. And it's fine for the government to set up rules to allow corporations to avoid taxes - it helps companies fulfill their mission. But, we do have this deficit issue, so they do need to figure out how to even out expenditures & income - Congress should really be asking Apple's CEO about how to do that!
In my opinion the real failing here is not Apple's tax avoidance, or even the tax law (though that should clearly be overhauled and simplified), but how the tax laws come to being. Let's follow the trail...
Since '98 Apple has spent over $14 million on lobbying and over $2 million on campaign finance. What were some of their lobbying efforts? Surprise - bills that allow tax avoidance! Has it paid off? Definitely - WSJ reports that Apple has saved over $74 BILLION in taxes doing this Irish jig. That's a fantastic return on investment. Is this legal - yep.
So, it looks like Congress will begin talking about reforming tax law - maybe reforming lobbying & campaign finance laws would be a better beginning.