Oh and tax there are NO tax requirements unless you spend it or trade it. If you hold NOTHING is required except saying "yes" to the crypto question on the form, yes I hold, done.

If you spend it, you declare a basis and report the profit/loss. This has been the way for a VERY long time.

I do think more disclosures are coming. FIFO is being pushed hard but the way it is being done, it really doesn't matter for most people.