Amanda Parsons, May I Pay More? Lessons from Jarrett for Blockchain Tax Policy, TaxNotes (Sept. 26, 2022), https://www.taxnotes.com/tax-notes-federal/cryptocurrency/may-i-pay-more-lessons-jarrett-blockchain-tax-policy/2022/09/26/7f200?highlight=parsons.
In this article, Parsons examines Jarrett, t in which the taxpayers argue that blockchain reward tokens should be included in income only upon sale or exchange (a position that would raise their tax bills), and she explores why they sought this treatment and what implications it holds for policymakers trying to develop a tax regime for blockchain activities.
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