Document Type
Student Paper
Publication Date
6-20-2021
Abstract
This paper explores the challenges the cryptocurrency industry has been confronting in the United States due to the unfairness of the tax policies issued by the United States Internal Revenue Service. Cryptocurrency service providers, miners, investors and general consumers are being prevented from taking advantages of special tax treatments as compared to other similar properties, commodities and securities. Tax legislation has not kept pace with the development of emerging cryptocurrency technologies that enable otherwise traditional types of revenue to be generated.
Recommended Citation
Lorenzo, Antonio Alverez, "THE UNFAIR TREATMENT OF CRYPTOCURRENCIES BY THE U.S. INTERNAL REVENUE SERVICE" (2021). Blockchain Law. 6.
https://digitalcommons.law.ggu.edu/blockchain_law/6
Comments
Paper submitted for Blockchain and the Law, taught by Prof. Michele Benedetto Neitz.