N-23-34, updates Notice 2014-21, digital currencies
Gunnar Larson
g at xny.io
Mon Apr 24 11:07:35 PDT 2023
Breaking news.
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From: Guidewire <irs at service.govdelivery.com>
Date: Mon, Apr 24, 2023, 2:05 PM
Subject: N-23-34, updates Notice 2014-21, digital currencies
To: <g at xny.io>
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Issue Number: N-23-34 Inside This Issue
Notice 2023-34
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updates
Notice 2014-21 because it stated that digital currencies were not legal
tender; however, since then foreign jurisdictions have enacted laws that
characterize Bitcoin as legal tender. Thus, the sentence in the Background
section of Notice 2014-21 stating that virtual currency does not have legal
tender status in any jurisdiction is no longer accurate as to Bitcoin.
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