The Wash-Sale Rule Would Break Crypto Tax Compliance
The legal and practical case against extending the tax code’s wash-sale rule to crypto
The wash-sale rule was designed for a narrow context: securities held as long-term investments, typically within a single account, where taxpayers can deliberately time tax losses without changing their economic...
Letter to the SEC regarding First Amendment limits on jurisdiction
A PDF version of this filing is available here. Dear Chair Atkins and Commissioner Peirce, This letter addresses a threshold issue for the Commission’s approach to digital assets: the First...
Software is Speech: Why Regulators Cannot Invent the Missing Middlemen
“i’m sorry that your warrantless surveillance regime was built on the assumption that people would always need intermediaries to transact” — unattributed
“i’m sorry that your warrantless surveillance regime was built on the assumption that people would always need intermediaries to transact” — unattributed Financial regulation has traditionally applied where a person...
Continuing the fight for developer rights with appeal to Fifth Circuit
With Coin Center’s support, developer Michael Lewellen is challenging the DOJ’s argument that he has no credible fear of prosecution for publishing his privacy software.
Michael Lewellen has filed a notice of appeal in Lewellen v. Garland to the U.S. Court of Appeals for the Fifth Circuit, seeking review of the district court’s March 25...
Treasury’s GENIUS report is encouraging but there is still work to be done
Privacy and Self-Sovereignty in Digital Identity, and why Congress should focus on CLARITY.
Introduction On March 6, pursuant to the GENIUS Act, the Department of Treasury published its report to Congress on “Innovative Technologies to Counter Illicit Finance Involving Digital Assets.” For background,...
Letter to the SEC’s Crypto Task Force
A PDF version of this filing is available here. Dear Chair Atkins and Commissioner Peirce, We appreciated your joint remarks at ETHDenver and are encouraged by the Commission’s stated interest...
Tax-deductible giving is now possible at Coin Center
Coin Center’s critical work defending the innovators building permissionless software has been made possible by the generous contributions of those in the community who believe in our mission. Today we...
Senate market structure negotiations must not sacrifice hard won developer protections
The House version’s carefully drafted language is sensible and non-partisan
For months, Coin Center has advocated for two critical parts of the market structure legislation being debated in the Senate. The House crafted a non-partisan bill, Clarity, that was carefully...
Amicus Brief in Support of Peraire-Bueno’s Objections to “Honest Validator” Theory of Fraud
A PDF version of this filing is available here. UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK UNITED STATES OF AMERICA,Plaintiff, v. ANTON PERAIRE-BUENO, and JAMES PERAIRE-BUENO, Defendants. Case...
A PDF version of this comment is available here. October 17, 2025 TREAS-DO-2025-0070-0001 To whom it may concern: Coin Center is an independent nonprofit research and advocacy center focused on...