The word is he is selling Tesla stock because his PERSONAL tax bill is fucking crazy. Even though capital gains tax is great compared to wage tax, it still is a tax.
Lying motherfucker! 
personal taxes & loans
he is a grifter
he borrows $ against his issued shares and options as collateral
then dilutes the value of holdings -
then bought more stock from his companies using funds from the loan...
Then gets Tesla board to issue him more special issue stock in addition his annual compensation & bonus option
rinse. repeat.
he would have gotten over if tsla didn't over perform / bubble in 2020 & 2021
Yeah, he is supposed to borrow. Tax free income. Everyone does it. I ain't been keeping up with him on this but they said he was actually selling.
he is selling because:
the loans are ripping off the lenders (collateral valued less than loan =income)
so lenders are calling loans due
and
his shell game (and tsla & spacex high value) unintentionally gave him an obscenely high income = billions in taxes
that’s why he was dumping so much stock and upset which sleepy Joe about the BBB
IRS saw that tweet for sure. He best not have been playing. Oh and I also take that statement as shade thrown at donny.