They're one and the same. The purpose of money laundering is to pay the taxes on illegally acquired money so you can spend it legitimately. If the IRS wasn't going to come after you for tax fraud, I don't see the point in laundering. Just deposit that crap in the bank.
That’s what the parent is saying. In a nutshell by taxing money it becomes legitimate. The trick lies in not drawing any scrutiny on the business itself, I believe it is basically attempting to make the said business appear as ordinary as possible.