This tax research case introduces students to virtual currency taxation issues, which are increasingly important in the global economy. The setting provides an overarching story with three inter-related taxpayers and a variety of transactions—miner, short-term investor, and long-term investor—thus, allowing instructors to assign individuals or groups to one or more scenarios. There is limited primary authority on virtual currency, leading students to relate the virtual currency transactions to existing primary authority. The case learning objectives are: (1) critical thinking, (2) technical knowledge, (3) tax research proficiency, and (4) written communication skills. Students identify relevant tax-related issues, conduct tax research, and prepare a research memorandum that summarizes their findings.

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