The present posture of the IRS on forking is that the new fork is an income event of a new coin essentially requiring you to immediately sell it off to satisfy the taxable event as it'll have the same "price" as the original fork for the first nano second it exists. Until there is some new guidance on this, I don't think any major holder is going to push for a fork or that fork is basically doomed due to the catastrophic immediate income event. It'll be curious to see how this is dealt with.