The IRS wants to know all about your B - 股票

原文標題：

The IRS wants to know all about your Bitcoin holdings — and this court
summons is a reminder
美國國稅局（IRS）希望了解您所持比特幣的所有信息-此法院傳票提醒您

原文連結：

https://reurl.cc/v5A0Ra

發布時間：

Last Updated: April 6, 2021 at 10:38 a.m. ET
First Published: April 5, 2021 at 9:28 a.m. ET

原文內容：

There’s a problem with under-reporting crypto transactions, the tax
collection agency says


The IRS wants Circle, a Boston-based financial technology company enabling
trade in various types of cryptocurrencies, to produce account-registration
information, account activity records and other materials for customers who
had at least $20,000 in transactions any year from 2016 to 2020.

Cryptocurrency has gained prominence and value over the year, but the IRS
says tax reporting hasn’t kept up.

The IRS issued Circle with a summons, which is part of an ongoing
investigation by the Internal Revenue Service to make sure all sorts of
cryptocurrency users across the board are reporting and paying up their tax
obligations, the government explained in court papers.

The IRS treats cryptocurrency as property and, when it’s sold at a profit,
the tax collection agency will assess a capital-gains tax. If, that is, the
IRS knows the transaction occurred.

The IRS and the Justice Department note they are not alleging any wrongdoing
on Circle’s part — but based on dealings with some people who have Circle
accounts, the feds want more information to see who else might be owing tax
money.

For example, one unidentified taxpayer amended 2014-2017 returns to show $1.6
million in previously unreported virtual currency sales, the government said.
Poloniex was one of the exchanges the taxpayer used.

(Circle sold the Poloniex exchange in late 2019 and customers in America can
no longer trade on the exchange, court papers noted.)

Massachusetts Federal District Richard Stearns signed off on the summons
Thursday, saying it was narrow enough and supported by a “reasonable basis”
to think some account holders might not be following tax laws.

“We’re reviewing, and of course expect to work collaboratively with the IRS
in responding to the court order,” a Circle spokesman told MarketWatch.

The summons sends “the clear message to U.S. taxpayers that the IRS is
working to ensure that they are fully compliant in their use of virtual
currency,” IRS Commissioner Chuck Rettig said in a statement. “We will
enforce the law where we find systemic noncompliance or fraud.”

The IRS has filed other court summons seeking information from other
exchanges in previous years, said Dale Werts, a partner at Lathrop GPM in
Kansas City, Mo., where he advises companies on blockchain and cryptocurrency
matters.

But it’s also coming during tax season, at a time when rising cryptocurrency
prices are at the front of mind for many investors. “This is their way of
reminding you, ‘Hey, you better fill out your tax return properly,'” he
said.

For Werts, it’s not that the tax laws on cryptocurrency are new. Since 2014,
the IRS has stated its view that capital gains taxation rules apply. It’s
just a new crowd that has to learn the laws that have been on the books for
years, Werts said. “Lots of folks, I discovered, believe that cryptocurrency
is ‘new’ and existing laws don’t apply. This is just not true.”

Mainstream appeal
The summons is another sign of cryptocurrency’s growing mainstream appeal,
according to David Sacco, practitioner in resident at the University of New
Haven’s Pompea College of Business. The IRS has its eyes on the money in the
emerging market — and more eyes may ultimately mean more regulation and
investor protections, said Sacco, who teaches finance courses.

The IRS revised its tax paperwork this year to give prominent play to one
question about cryptocurrency. Near the top of the 1040’s first page, it
asks, “At any time during 2020, did you receive, sell, send, exchange, or
otherwise acquire any financial interest in any virtual currency?”

When Sacco looked over the revamped 1040, the question struck him as “a
little creepy” but “on the other hand, it makes it like any other asset
class now.”

Two accountants specializing in cryptocurrency and taxes were split when
previously talking to MarketWatch on whether to answering ‘yes’ for merely
buying currencies like bitcoin or ether. Answering ‘yes’ doesn’t
necessarily mean more taxes, they note.

Either way, a lot’s happened for cryptocurrency in 2020, and 2021 so far
looks to be no different. Bitcoin BTCUSD, -3.54% tripled in value during
2020. Ethereum ETHUSD, -7.00% hit a record value above $2,000 on Friday, and
was trading above that on Monday, as Bitcoin traded near $58,000 on Monday.

Between 2013 and 2015, a mere 800 to 900 taxpayers filed returns reporting
cryptocurrency, the IRS said. That number increased from 2016 to 2018, “but
the numbers still fall far short of what would be expected given the number
of users, transactions, and value that the exchanges publicize occur on an
annual basis,” court filings said.

Over the years, the IRS has stepped up enforcement. In the summer of 2019, it
sent more than 10,000 letters to people it believed potentially failed to
report virtual currency income. The taxpayer who amended returns to report
$1.6 million in previously unreported sales was one of the letter recipients,
the court filing said.

機翻如下：

稅務徵收機構表示，存在少報加密交易的問題。

美國國稅局希望總部位於波士頓的金融科技公司Circle能夠為2016年至2020年任何一年至
少有2萬美元交易的客戶提供帳戶註冊資訊、帳戶活動記錄和其他材料。

加密貨幣在這一年中的地位和價值越來越突出，但國稅局表示，報稅工作沒有跟上。

政府在法庭檔中解釋說，國稅局向Circle發出了傳票，這是國內稅務局正在進行的調查的
一部分，以確保各種加密貨幣用戶全面報告和支付他們的納稅義務。

國稅局將加密貨幣視為財產，當它被出售獲利時，徵稅機構將評估資本收益稅。如果，國
稅局知道交易發生了。

國稅局和司法部指出，他們並沒有指控Circle的任何不法行為--但根據與一些擁有Circle
帳戶的人打交道的情況，聯邦政府希望得到更多資訊，看看還有誰可能欠稅。

例如，政府表示，一位身份不明的納稅人修改了2014-2017年的申報表，以顯示160萬美元
以前未報告的虛擬貨幣銷售。Poloniex是該納稅人使用的交易所之一。

法院檔指出，Circle在2019年底出售了Poloniex交易所，美國的客戶不能再在該交易所進
行交易）。

麻塞諸塞州聯邦區Richard Stearns週四簽署了傳票，稱其範圍足夠狹窄，並有 "合理的
依據 "支持，認為一些帳戶持有人可能沒有遵守稅法。

"我們正在審查，當然希望與國稅局合作，對法院的命令作出回應，"Circle發言人告訴
MarketWatch。

該傳票向 "美國納稅人發出了明確的資訊，即國稅局正在努力確保他們在使用虛擬貨幣時
完全合規，"國稅局專員Chuck Rettig在一份聲明中表示。"我們將在發現系統性不合規或
欺詐的地方執行法律。"

坎薩斯城Lathrop GPM的合夥人Dale Werts表示，美國國稅局在前幾年已經向其他交易所
提交了其他法院傳票，尋求資訊，他為公司提供區塊鏈和加密貨幣事務方面的建議。

但它也是在納稅季節到來，此時加密貨幣價格上漲是許多投資者的首要考慮因素。"這是
他們提醒你的方式，'嘿，你最好好好填寫納稅申報表'，"他說。

對於Werts來說，這並不是說加密貨幣的稅法是新的。自2014年以來，美國國稅局就表示
其觀點，即適用資本利得稅規則。Werts說，這只是一個新的人群，他們必須學習已經在
書本上存在多年的法律。"我發現，很多人認為，加密貨幣是'新'的，現有的法律不適用
。這是不正確的。"

主流吸引力

紐黑文大學Pompea商學院的駐校從業人員David Sacco表示，此次傳票是加密貨幣日益增
長的主流吸引力的另一個跡象。教授金融課程的Sacco表示，國稅局已經盯上了新興市場
的資金--更多的目光可能最終意味著更多的監管和投資者保護。

美國國稅局今年修改了其稅務檔，突出發揮了一個關於加密貨幣的問題。在1040的第一頁
的頂部附近，它問道："在2020年期間的任何時候，你是否收到、出售、發送、交換或以
其他方式獲得任何虛擬貨幣的任何財務利益？"

當薩科翻看改版後的1040時，這個問題讓他覺得 "有點毛骨悚然"，但 "另一方面，這讓
它像其他資產類別一樣了。"

兩位專門研究加密貨幣和稅收的會計師此前在與MarketWatch交談時，對僅僅購買比特幣
或乙醚等貨幣是否要回答 "是 "產生了分歧。他們指出，回答 '是' 並不一定意味著更多
的稅收。

無論如何，2020年加密貨幣發生了很多事情，2021年到目前為止看起來也沒有什麼不同。
比特幣BTCUSD，-3.54%在2020年期間價值翻了三倍。Ethereum ETHUSD，-7.00%在上週五
創下了2000美元以上的記錄值，週一也在這個值之上，因為比特幣週一的交易價格接近
58000美元。

國稅局表示，2013年至2015年期間，僅有800至900名納稅人提交了報告加密貨幣的申報表
。這個數字從2016年到2018年有所增加，"但鑒於交易所公開的使用者數量、交易數量和
價值每年都會發生，這些數位仍然遠遠低於預期，"法院檔說。

多年來，國稅局加大了執法力度。在2019年夏天，它向它認為可能沒有報告虛擬貨幣收入
的人發送了1萬多封信。法院檔說，修改申報表以報告160萬美元以前未報告的銷售額的納
稅人是收信人之一。



心得/評論：

加幣貨幣似乎暴跌中？

基本上我認為跟這則新聞有關

如果政府認真要把加密貨幣查稅

會引發一定程度的恐慌

畢竟加密貨幣很棒的一個功能就是逃漏稅和非法經濟活動

不過話說回來，這個查稅活動只抓得到合法的投機者

而這個查稅行動反而對於政府承認加密貨幣的地位有幫助

對加密貨幣的價格是利空

但是對於搞加密貨幣投資的交易所或者是Cathy Wood反而是利多

畢竟加幣貨幣最怕的就是政府的公開否定和打壓

一列為非法，加密貨幣就只是數位虛寶而已

價格漲漲跌跌的都是浮雲



同時間LBRY被SEC告的新聞也是同樣的性質。

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