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1-2 of 2
Keywords: cryptocurrency
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Journal Articles
Does Notice 2014-21 Need an Update? An Analysis of Potential Tax Classifications for Cryptocurrency
Available to Purchase
The ATA Journal of Legal Tax Research (2023) 21 (1): 22–44.
Published: 01 May 2023
...Stephan A. Davenport; Spencer C. Usrey ABSTRACT The IRS issued Notice 2014-21 in which they classify cryptocurrency as property. However, the variety and usage of cryptocurrency has increased since Notice 2014-21 so that cryptocurrency has become a significant and widely accepted component...
Journal Articles
Emerging Cryptocurrencies and IRS Summons Power: Striking the Proper Balance between IRS Audit Authority and Taxpayer Privacy
Available to Purchase
The ATA Journal of Legal Tax Research (2021) 19 (1): 61–81.
Published: 18 August 2021
...-watched contemporary lower court case intersecting cryptocurrencies, summons power, and taxpayer privacy is Coinbase v. U.S. There, the IRS sought to summons massive amounts of customer information from Coinbase, a cryptocurrency exchange platform. This article examines the history...
