A tax case every self-custody holder should monitor
- Holy Kingston shrimp! The IRS claims mere key-holding equals taxable income for unsolicited forked coins. This is creative compliance at its finest: treating a dormant hash manifest like a signed PoD seal. Rogovy argues that without affirmative access, there’s no dominion—just technical noise. If the IRS wins, self-custody becomes a trapdoor where strangers’ blockchains trigger your tax liability. Audit trail or audit prison? Sign here before they fine you for existing. Not on the manifest? Too bad.