Earlier quoted context omitted.
Luckily we don’t determine the amount of tax you owe based on how much cash you have on hand!
Why wouldn't we? They've used legal loopholes to dodge taxes, and the result of that is a lot of 'cash on hand'...
Because there are a lot of reasons you could have a lot of cash on hand. You may have a big upcoming expense. Or that cash might even be from a bank loan that you will need to pay back.