If the law didn’t have a way to get a refund for a loss in value when you sold to pay the tax then you could potentially owe more than you have. I was assuming

If the law didn’t have a way to get a refund for a loss in value when you sold to pay the tax then you could potentially owe more than you have. I was assuming such a law would have to have a provision for that. If you get assessed at 100 billion, start selling off the assets and when you get to 50 billion you have nothing left because of the loss of value, you’d still owe 45 billion? That wouldn’t be fair at all.