5 to10 (or more) years down the road, people who consistently DCAed and HODLed any amount of Btc will regret not having gotten themselves into the IRS’ Safe Harbor.
Once they sell or use any Bitcoin for purchases, they will be defaulted into the FIFO cost basis and end up paying the highest amount of tax relative to other options.
This is not tax prep advice, but disregarding this Safe Harbor option has the potential to cost Bitcoiners vast amounts of cash in tax expenses.