Tax Question from my Private Money Lender

[Casidy Marks]

So I have a family member who is willing to finance my deals but we have run into a hurdle. The family member thinks that if he pulls say $150,000 out of his stock portfolio for a loan that he would be taxed 22% on that and I would have to return $33,000 + interest. Obviously both of us realize this number is ridiculous which leads me to believe that there must be something we are missing. Can anyone let me know how this process would work from his side so that he isn't being taxed on it?