Paradigm argued that prosecuting Roman Storm contradicts 2014 and 2019 FinCEN guidance, which states that software developers are not considered money transmitters unless they independently control user funds

Quotes that support claims

Tornado Cash is a non-custodial, immutable cryptocurrency mixing tool. Paradigm argues that programmers who develop open-source code without the ability to control its use must not be criminally liable. The company refers to FinCEN directives of 2014 and 2019 that do not consider software developers as money transmitters.

They pointed to a 2014 decision that said making software is not the same as handling money, and a 2019 rule said that you are only a money transmitter if you control the crypto.

In 2014, the Obama Treasury Department explained that “the production and distribution of software, in and of itself, does not constitute acceptance and transmission of value.