Digital Asset Taxation in the United States: A Policy Analysis

Category: Policy·Report·Research
Published: March 17, 2026
On-chain accountingRegulation
Digital Asset Taxation in the United States: A Policy Analysis

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.

The analysis examines major legislative and regulatory initiatives affecting digital asset reporting, jurisdictional authority, and tax treatment of digital asset activity.

Read the full report here.