If you gift someone a loaded SATSCARD, how does the government expect this action to be declared on a tax return if there is no record of the moment you hand it over to the new bearer (which would be the moment you are spending it)? Is this one of those cases where they are supposed to trust your self-reported timestamp? And if so, does that mean that transferring #bitcoin physically creates a glitch in the way it is taxed? Wouldn’t this incentivize physical transfers over on-chain transfers if the option is available?