IRS Rules were clear after 25 March 2014 (IRS Notice 2014-21), and Ver himself referred to the Notice on 14 Oct 2015. Ver's tax pros worked on his 2014 expat return in 2015-2016, not before Notice. 2014 crypto tax rules were clear then, but not as mild as Ver desired. Pre-2014 lack of IRS clarity was thus no factor for Roger Ver. Don't be fooled about that. https://solarireport.substack.com/p/the-prosecution-of-roger-ver-a-lawfare/comments