Internal Revenue Service Criminal Investigation Chief Jarod Koopman announced plans to introduce a revised version of the IRS's voluntary disclosure program covering digital assets before December 2026

Cryptocurrencies, blockchains, and the broader on-chain economy.

How governments worldwide set rules for digital assets through legislation, agency rulemaking, licensing regimes and court fights.

How tax authorities treat digital assets, from capital gains on trades to income from staking, mining, and airdrops, along with reporting rules for exchanges and individuals.