About the author
Darrin T. Mish, attorney
I have practiced tax law since 1993 from Tampa, Florida. The IRS is a federal agency, so the firm represents taxpayers nationwide. This site is where I explain the crypto rules in plain English.
Why a tax attorney writes about crypto compliance
Crypto tax work has two halves. The first is the asset: how swaps, staking rewards, liquidity pools, NFTs and transfers are treated, and how basis gets tracked wallet by wallet now that the Treasury regulations require it. The second is the agency: how the IRS matches information returns, examines returns and decides what it will accept.
Most people meet the second half only after they get the first half wrong. The guides here exist to keep you on the right side of that line. Each one names the Code section, regulation, revenue ruling or IRS publication behind the rule, so you or your preparer can check it.
Privilege matters
Crypto histories often include things people hesitate to put in writing: years that were never reported, exchanges that no longer exist, records that are incomplete. A conversation with a lawyer about legal advice is privileged in a way a conversation with software is not. Candor is what makes a good fix possible.
What this site is and is not
It is general information about federal tax law as of the date each guide was updated. It is not legal advice for your situation, and reading it does not create an attorney-client relationship. When you want advice on your own facts, call (813) 229-7100 or see the contact page.
Admissions
- The Florida BarAdmitted 1993, Bar No. 986641
- State Bar of ColoradoAdmitted
- State Bar of TexasAdmitted
- United States Tax CourtAdmitted
- Supreme Court of the United StatesAdmitted
Full credentials are listed at getirshelp.com/credentials.
Get the basis right before the IRS does the math for you.
A short call with a tax attorney sorts out what to report, what to fix, and how. The conversation is privileged, and the first consultation is free.