The frontier of digital asset tax and finance.
The leading resource on digital asset taxation, compliance, accounting, and the frontier markets defining the future of finance.
“Throughout history, wealth has been built on the frontiers of human exploration. Today, digital assets represent the frontier of finance, where pioneers have the opportunity to stake their claim and shape the future of money.”
The Financial Frontier Podcast
The conversations shaping how the profession understands digital asset taxation, compliance, accounting, and the frontier markets rewriting finance.
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The leading resource on digital asset tax, compliance, accounting, and the frontier markets defining the future of finance.
Explore the Podcastfounders, protocol architects, investors, and institutional advisors operating at the frontier of on-chain finance.
Resource Center
Research that moves the profession forward.
Substantive research on the digital asset tax and accounting questions the profession is still working through.
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Prediction Market Event Contracts: A Tax Classification Analysis
The article examines how the same transaction may be characterized as a wagering transaction under section 165(d), a section 1256 contract, or capital or ordinary under the general rules, and addresses the gap in formal IRS guidance covering more than $44 billion in 2025 prediction market trading volume.

Digital Asset Taxation in the United States: A Policy Analysis
A policy analysis of the evolving U.S. digital asset tax landscape, co-authored with the former head of the IRS Office of Digital Assets and co-author of the Section 6045 digital asset broker regulations.
Patrick Camuso, CPA
Patrick Camuso is a Forbes Best-in-State Top CPA and one of the most recognized practitioners in digital asset taxation in the United States. He founded Camuso CPA in 2016, one of the first firms in the country built exclusively for digital asset tax, accounting, and advisory, and has advised investors, founders, protocols, and institutional teams through every major market cycle, enforcement wave, and regulatory transition since.
He serves on the AICPA Digital Assets Task Force, has published in Tax Notes alongside former IRS leadership, and is one of the leading practitioners in prediction market taxation in the country. The Financial Frontier is his platform for bringing the profession’s most important conversations on digital asset tax, compliance, accounting, and frontier markets to the practitioners, founders, and institutions who need them most.
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The Guests Defining Digital Asset Tax and Accounting
A curated network of tax attorneys, IRS officials, compliance leaders, founders, academics, and frontier market practitioners shaping the profession.
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Work With Patrick Camuso, CPA
High-level advisory for founders, investors, and institutions navigating digital asset tax, compliance, and accounting complexity.
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