strange loophole with the american taxing system & the stock market

sooo i found an interesting loophole that [maybe] the irs did not count on regarding stock taxing and sales.

stay with me here through this rabbit hole.

stocks are assessed at a value that is equal to the final amount after sales. this is calculated by takingg the amount invested in the original stocks cost [ai], adding any gains made from that amount [g], and then subtracting the cost of selling the stock [cs] made when the stock is sold AND the value of the original stock when bought, and the final amount is your stocks value [sv].

this results in a formula: (ai + g) - (cs + ai)=sv

if your sv is > then you have a net gain. if < then a net loss. to figure out what the loss is compared to your stocks value prior to sale [the percentage, or [p]], you divide the [sv] by the value of [ai]+[g].

you list the original cost twice because that was money you spent initially to buy the stocks. if they were given as a gift the value of [ai] is instead added to [g].

so if your stock was originally $10, you make $20, then the sale price to sell your stocks is $35 then you can use (ai + g) - (cs + ai). (10 + 20) - (35 + 10)=-15. meaning a net loss of $15. this makes [p]=[sv]/([ai]+[g] or [-15/30=-.5].

so why does all this math have to do with a loophole? well if your stocks can ONLY sell at a certain price, like lets say $30, and you intentionally keep your stocks below that amount, they will ALWAYS sell for a net loss when being reported for tax purposes.

keeping your stocks that low would make no sense unless you had hundreds to thousands of different individual stocks. or unless you do so for safety and legal purposes, to protect investments, or to keep someone else from using them. for me i have had over 49 counts of identity theft and on any given month deal with a literal average of 14-17 counts of identity theft average. as such i have to be VEERY careful with my money and accounts. i cannot risk having my stocks or money being hacked or stolen, and to prevent this i keep my stocks at a low amount till the algorithm dictates the time to make investments. i always pay my dues, but anyone could take like several hundred thousand dolars to a million dollars or more, throw it into like several million stock investments of low amounts below the sale price, and then just leave their account like that. they have an emergency or something that drains their bank accounts? well they have several million in small stocks that due to being below the sale threshold would cause a value equal to bankruptcy, and as such the stocks have a "legally reportable negative value." yet they still have potential millions sitting around they could draw from merely by having a cash balance in their exchange account equal to about 1-3 "small stock" purchase value.

like using $100 as the sale price, if someone had 100,000 individual stock accounts valued at $5<100($95) and an actual cash balance of $100-200 sitting in the wings, their account would be valued at a net loss of potential MILLIONS, yet $100 could allow them to gain potentially $9.5mil in only a matter of a few days and their stocks would be at a NET GAIN instead.