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The Independent Community Bankers of America (“ICBA”)1 welcomes the opportunity to provide comments on the Internal Revenue Service (“IRS”) and Treasury Department’s proposal regarding information reporting rules for digital assets brokers.
ICBA and community bankers support the proposal and believe the proposed rules will help to provide taxpayers with relevant information to accurately meet their filing obligations, clarify reporting requirements for digital assets brokers, and dispel questions about the overall tax treatment of digital assets.