Feature Article 
What Enrolled Agents Need to Know About Form 8300 and Digital Assets
Businesses who accept cryptocurrency (crypto) as payment and many tax practitioners who provide compliance services for those businesses were relieved to hear that the Internal Revenue Service (IRS) has delayed the require... Amber Gray-Fenner, EA, USTCP
Summer 2024,
Feature Article,
cryptocurrency, crypto, FBAR, Foreign Bank and Financial Accounts, Financial Crimes Enforcement Network, FinCEN, Social Security, Form 8300, §6050I, Non-fungible token, NFT, beneficial ownership information, BOI, U.S. Securities and Exchange Commission, SEC, §6045(g)(3)(D), decentralized finance, DeFi, Notice 2024-4, Infrastructure Investments and Jobs Act, digital assets, §183, Treasury Regulation 1.183-2