ya, im sure for many it does, but it is also pretty hard to actually enforce except for like a fool who bought and sold on coinbase, then didnt pay the taxes after receiving a 1099 form reporting what they owed to the IRS.. and even then unless you are Roger Ver level of selling you are talking about owing some unpaid taxes which...with the US tax system happens all the time unless ur a w2 earner ( for example, if ur a self employed business owner you basically break 100 different IRS rules every year whether you know it or not).