US IRS Faces Lawsuit Over Crypto Staking Taxes Again

As a seasoned analyst with years of experience navigating the complexities of taxation and cryptocurrencies, I find myself increasingly intrigued by the ongoing saga between the US Internal Revenue Service (IRS) and crypto enthusiasts like Josh Jarrett. Having closely followed the evolution of this issue, I am convinced that the IRS’s current approach to taxing crypto staking rewards is not only burdensome but also illogical.


A fresh legal dispute involving the United States Internal Revenue Service (IRS) has arisen due to their methodology for taxing crypto-staking earnings. This comes in the wake of Josh Jarrett filing another lawsuit on Thursday, expressing dissatisfaction with the agency’s tactics, particularly how they categorize block rewards as income immediately upon receipt.

Jarrett filed the new lawsuit in conjunction with Coin Center.

Why Is the US IRS Being Sued?

In their recent submission, the plaintiffs contend that the Internal Revenue Service considers block rewards as taxable income upon receipt, which they argue is an unfair policy. According to Jarrett and Coin Center, this policy is unjust and should not stand as it is.

As a researcher, I find myself exploring the world of cryptocurrencies and one of the key concepts I’ve come across is block rewards. These are freshly created digital tokens that validators receive as compensation for their crucial role in constructing and maintaining the blockchain network.

According to the court case, these block rewards ought to be regarded as fresh assets rather than earnings. Jarrett and Coin Center contend that the IRS should impose taxes on the rewards once they have been traded or changed into cash.

Jarrett argued that just like crops or minerals, block rewards are a type of new property. He proposed that since these assets are already subjected to taxes only after they’re sold, the same taxation policy should be applied to block rewards once they have been mined and not before.

The lawsuit argues that it’s irrational to tax staking rewards prior to their sale, as this can lead to excessive taxation and impose unwarranted regulatory obligations on operators of nodes. In simpler terms, the lawsuit suggests that it doesn’t make sense to collect taxes on staking rewards before they are actually sold, because doing so may result in excessive taxes and unjustified regulations for those responsible for operating these nodes.

Taxing Crypto Staking Rewards: Its Impact on Bitcoin Users

Incidentally, you should know that this isn’t Jarrett’s debut legal action against the IRS. In fact, back in 2021, he and his spouse took the matter to court due to the IRS’s inability to clarify how staking rewards are taxed.

Despite the U.S. IRS returning the couple’s overpayment from the last tax year, they didn’t provide any straightforward guidance regarding the tax years ahead.

By the year 2023, surprisingly, the Internal Revenue Service (IRS) introduced a novel rule stating that any staking rewards received will now be classified as income for tax purposes.

Adopting this position undeniably influences numerous Bitcoin users, in addition to individuals like Jarrett, who employ alternative cryptocurrencies based on the proof-of-stake system, such as Tezos.

According to the lawsuit, the Internal Revenue Service’s method requires taxpayers to estimate the worth of their rewards, regardless of whether they intend to sell them or not.

Of particular interest is a bill introduced to the House of Representatives, which aims to establish that taxation on staking rewards occurs only upon the sale of the tokens.

It’s yet unclear whether any policy adjustments will arise from the continuous legislative endeavors, along with the recent court case.

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2024-10-11 11:15