Joshua Jarrett’s 8,876 New Tezos Cryptocurrency Reward Tokens Are Not Taxable Income : Brief in Support of Jarrett’s Amended Return and Claim for Refund

Brief in support of Joshua Jarrett’s petition to the IRS seeking to establish that his cryptocurrency “staking rewards” are not taxable income until sold. Upon the IRS’s failure to respond to or rule on this petition, suit was filed in Joshua Jarrett v. United States, No. 3:21-cv-00419 (M.D. Tenn. 2021).Includes supporting material submitted with the petition and subsequently published as “Dilution and True Economic Gain From Cryptocurrency Block Rewards,” Tax Notes Federal, Aug. 17, 2020, p. 1213