A tax case every self-custody holder should monitor

A tax case every self-custody holder should monitor by Jason Somensatto October 9, 2026 Blog Tax Policy IRS In a case that has received little attention to-date, the IRS alleges that a bitcoin user who self-custodied his coins owes income taxes on assets created by Bitcoin forks that he never accessed or was even aware of before an IRS audit. The case presents the U.S. Tax Court with a question that matters well beyond this taxpayer: can strangers create taxable income for you simply by creating assets that your existing private keys can access? For those not following the crypto ecosystem in

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