Taxation of Digital Assets

This online course prepares legal and tax professionals to plan, analyze, and implement compliant reporting for digital-asset transactions under current IRS rules. We concentrate on statutory and regulatory interpretation (e.g., §§1001, 1012, and §6045 broker reporting), classification of common and advanced transactions (swaps, wrapping/unwrapping, staking/mining, LP, lending), and practical reconciliation of Form 1099-DA with on-chain and exchange data. Participants will examine best practices, common pitfalls, audit-readiness techniques through case studies, and study relevant case law and current IRS guidance. Note: This is not an accounting or investment course. We will not cover bookkeeping, crypto accounting software, general ledger systems, tax return preparation workflows, trading strategies, portfolio design, or market predictions. While some of these topics may be referenced for context, the focus of the course is on understanding the tax rules that apply to digital assets, not on preparing returns or making investment decisions.. Aim / Focus of the Course To develop a practitioner-level command of the legal characterization and reporting mechanics of digital-asset activity, enabling participants to identify mismatches between broker reports and taxable events, advise clients effectively, and document defensible tax positions.