As crypto currencies become more unstable, the IRS continues to increase their scrutiny.
Virtual currency under the IRS continues to be treated as a stock purchase, but the basis reporting is required to be done by the individual. We have seen more holding companies not providing this information.
Which opens the crypto to even more scrutiny, since the IRS prefers third party basis information over individuals. All basis transactions seemingly are not block chained to market.
Remember keep great records you may well need them for back-up proof.