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The Compliance Era: How Tax Reporting Infrastructure & Policy Are Reshaping Bitcoin Markets #2

@PatrickCamusoCPA

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@PatrickCamusoCPA

What attendees will learn:

  • How Form 1099-DA works, what it reports now, and what's coming in subsequent years
  • The account-based methodology under Revenue Procedure 2024-28 and why most Bitcoin holders are non-compliant
  • How the IRS automated matching system turns 1099-DA data into enforcement notices and audits
  • The coverage gap between custodial and non-custodial environments and what it means for builders
  • Key policy debates shaping Bitcoin tax including the wash sales, staking, de minimis, DeFi broker definition
  • What builders and founders need to understand about protocol design and downstream compliance risk
  • How CARF extends the compliance era globally
  • Why the burden of proof in audits sits with the taxpayer, not the IRS and what that means for legacy holders with incomplete records
  • How IRS audits will actually work in practice

Prerequisites: Basic familiarity with Bitcoin. No tax background required.

Speaker: Patrick Camuso, CPA. Founder of Camuso CPA, AICPA Digital Asset Task Force member, co-published in Tax Notes with the former head of the IRS Office of Digital Assets. Spoke at TabConf 6 and TabConf 7 and ETH Denver 2026 on this topic.

Village preference: Main stage. Spoke on main stage at TabConf 7. Happy to discuss placement with organizers.

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