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OCC Proposes Stablecoin Rule Under GENIUS Act, SEC Advances IPO Reform Agenda, and Senate Bill Seeks Expanded CFTC Funding

Federal financial regulators and lawmakers continued advancing digital asset and capital markets policy this week. The Office of the Comptroller of the Currency (OCC) released a proposed rule to implement the GENIUS Act,...more

Senate Advances Market Structure Markup and Wyoming Launches FRNT Stable Token

The Senate Banking Committee is targeting Jan. 15 for the committee to mark up its portion of the digital asset market structure legislation. In anticipation of the markup, Senate Banking Republicans circulated a proposal to...more

CFTC Nomination Hearing Highlights Market Structure Legislation, OCC Issues Interpretive Letter 1186 and Congress Introduces...

Welcome back from the Thanksgiving holiday. The Senate Agriculture Committee held a nomination hearing for Michael Selig, who is currently chief counsel for the SEC Crypto Task Force, to become the CFTC Chair. The OCC issued...more

Federal Government Is Back to Work: Updates on Market Structure Legislation, Howey Test Application, ETP Staking, Crypto Spot...

With the government shutdown ending, federal agencies, including the CFTC and SEC, are resuming operations and making further progress on crypto-related policy. On Capitol Hill, the Senate Agriculture Committee released a...more

DeFi Proposal Pauses Market Structure Talks, First Staking Spot ETPs Launch in the US, and Treasury and IRS Release Guidance

As the federal government shutdown continues, digital asset policy attention has shifted toward tax, banking supervision and market structure negotiations. On Capitol Hill, bipartisan Senate talks on crypto market structure...more

Crypto Tax Update – April 2025

In light of the approaching April 15 tax filing deadline, this week’s update highlights recent developments in U.S. federal tax policy that may impact crypto firms and crypto holders....more

Updated: Date for Digital Asset Reporting is Here–Although Regs Have Not Been Promulgated

Please note this an update to a Client Alert that was issued on January 4, 2024. If you receive more than $10,000 in digital assets in one transaction (or a series of related transactions), the Infrastructure Investment and...more

Digital Asset Reporting is Here

Starting January 1, 2024, if you receive more than $10,000 in digital assets in one transaction (or a series of related transactions), you must now report those transactions to the Internal Revenue Service (“IRS”) and the...more

Digital Asset Payment Processors Will be Required to Report Consumers’ Digital Asset Transactions

The Internal Revenue Service and Treasury Department have issued long-awaited Proposed Regulations for parties that will be required to report transactions involving digital assets. These newly identified parties will need to...more

IRS Issues Proposed Regulations for Digital Asset Reporting

The Internal Revenue Service and Treasury Department have issued long-awaited Proposed Regulations for parties that will be required to report transactions involving digital assets. These newly identified parties will need to...more

The IRS Can Obtain Your Bank Records Without Your Knowledge

The U.S. Supreme Court rules that the IRS does not need to provide notice to innocent bank account holders when the summonses are issued in aid of collection of a delinquent taxpayer’s tax assessment. ...more

IRS Delays Implementation of $600 Reporting Threshold for Forms 1099-K

On Friday, December 23, 2022 the Internal Revenue Service provided a late Holiday Gift to payment card processors, third party settlement organizations, and potentially people who sold goods or services in excess of $600 in...more

IRS Delays Reporting Requirements on Digital Assets for “Brokers” But Not Businesses that Receive Digital Assets in Excess of...

The Infrastructure Investment and Jobs Act (H.R. 3684), (“Infrastructure Law”) was passed in 2021, and contained two provisions that target the reporting of digital assets....more

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