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Publications

Crypto In Bankruptcy: Tax Apocalypse For Celsius Customers?

By Garrett L. Brodeur Bloomberg Tax Management Memorandum January 30, 2023 Introduction: In the aftermath of a series of bankruptcy filings by major cryptocurrency companies, a recent ruling on an ownership dispute in the bankruptcy case of Celsius Network LLC has placed certain interest-bearing account

Coffee, NFTs, And Noncompliance?

By Garrett L. Brodeur and Mahima Chaudhary Tax Notes Federal November 28, 2022 Abstract: In this article, Brodeur and Chaudhary examine Odyssey, a new blockchain-based rewards program from Starbucks, and its potential tax pitfalls for unwary customers. Digital assets are becoming mainstream, and commercial enterprises

New Crypto Tax Question Foreshadows IRS Enforcement Priorities

By Garrett L. Brodeur Tax Notes Federal September 5, 2022 Abstract: In this article, Brodeur argues that recent changes to the Form 1040 cryptocurrency question highlight an area in which the IRS sees significant enforcement potential and foreshadow a continued shift in the agency’s priorities.

Tips On Qualified Small Business Stock Exclusions

By Stephen Josey Law360 Tax Authority July 27, 2022 On May 27, the Internal Revenue Service provided much-needed guidance to taxpayers and tax professionals regarding the scope of the qualified trades or businesses requirement for claiming the qualified small business stock, or QSBS, exclusion. As