"Well above market value" isn't clear. You can sell your call at any strike price that you want.
However, to sell a fat premium, you have to be the best ask and that is only possible if the call's B/A is very wide (market disinterest) and you place your sell order one increment below the best ask price (some options trade in 1 cent increments, others in 5 cent increments). I could effect this sell/buy transaction in less than two seconds but though insignificant, there's still two seconds of exposure. So let's say it's 99.99% probable of trading with yourself. Value has no relevance here because you are bypassing the auction which determines option value relative to option pricing variables.
If NBBO is tight then your high sell price (above best ask) will be on the order book but will not be actionable.
If you succeed at self trading, ignoring commissions, you will transfer money (without risk) to your IRA account. But that doesn't necessarily mean success. There are two possibilities:
1) The call expires worthless and you have a gain in your IRA account which will be taxed at lower rates later on. The non sheltered loss on the call benefits you more because you are in a higher tax bracket now. I surmise that this is the germ of an idea in your question.
2) The underlying rises and the call is ITM at expiration. Your IRA position is assigned and you lose the stock at the strike (plus premium) but your non sheltered call leads to a gain, possibly large. In essence, you have shifted gain from the IRA to your taxable account with the higher tax rate. Oops.
"Which law does this violate?"
Prior to the late 90's, selling stock "short against the box" was allowed. This strategy involved taking a short position when you have a capital gain in a long position, locking in the gain until you unwind the position in the new year, delaying taxation and obtaining over a year of full use of the capital. It's now a violation that complicates your tax return
"Short against the box" definitely applies to equities. I believe it also applies to options but I'm not 100% sure. If it does, that's the law that you are violating.