Does this author understand capital gains? It seems they are conflating unsold equity paper value vs sold. Ie that the individuals gained a lot of money on pa

Does this author understand capital gains? It seems they are conflating unsold equity paper value vs sold. Ie that the individuals gained a lot of money on paper but haven’t sold it and this haven’t yet paid taxs. It seems very inflammatory not to mention the very shady nature of accessing illegally irs documents.