Simple.
1. You pay the tax on the unrealized gain.
2. You sell the asset to pay the tax on #1.
3. You pay tax on the realized gain in #2.
4. You move the pittance they left you to an offshore bank account.
5. You move to Belize or the Philippines to afford a meager retirement.
Exactly. A perfect plan to destabilize out economy and leave America in chaos, without the economic contributions of anyone who had the resources to flee the country.