You are nit picking. That was just an example. Think of all the ways individuals earn extra money “off the books”.
Good point.
I guess if I could get elected to Congress, I could "hypothetically" get 40 or 60 Billion dollars (or several Trillion over the years) given or loaned to Ukraine (or 198 other nations), then get the stolen Billions laundered into accounts under the names of my family members, into banks in other foreign nations (such as Taiwan, Maylasia, Singapore, Hong Kong, etc.).
Then I could use a government plane to fly me and several other crooked congress scumbags around the world to arrange even further transferring and splitting and hiding of the stolen loot into other banks and nations.
Maybe the IRS would come after my accounts, and maybe they would find, freeze, and seize the vast majority of my stolen loot.
But ... if they overlooked just ONE of the BILLIONS, I'd still have a juicy nest egg to pass on my most deserving family members.
That would be "off the books".