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...
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...
“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...
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...
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,...
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...
The Blockchain Regulatory Certainty Act (BRCA) must be an integral part of any market structure regime. There is no sustainable blockchain ecosystem in the US if developers who write or...
The Senate Banking Committee is finally nearing a committee vote on market structure legislation. Coin Center’s priorities throughout have been twofold: first, to pass the Blockchain Regulatory Certainty Act (BRCA)...
At Coin Center, our mission is to defend the rights of individuals to build and use free and open cryptocurrency networks. Sound tax policy is central to that mission. Without...
Stop unjust prosecutions of non-custodial software developers The Department of Justice is targeting software developers with unlicensed money transmission prosecutions even though the relevant federal regulator, FinCEN, has been clear...