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   From: Guidewire <[1]irs@service.govdelivery.com>
   Date: Mon, Apr 24, 2023, 2:05 PM
   Subject: N-23-34, updates Notice 2014-21, digital currencies
   To: <[2]g@xny.io>

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   IRS GuideWire April 24, 2023

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Issue Number:    N-23-34

Inside This Issue

   [19]Notice 2023-34 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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  15. https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vd3d3Lmlycy5nb3YvaGVscC90ZWxlcGhvbmUtYXNzaXN0YW5jZSIsImJ1bGxldGluX2lkIjoiMjAyMzA0MjQuNzU2OTkxMDEifQ.d5uxlYTQwycHjImH8XNA7BFUM6a9VFtvykhwPmiRpgs/s/1689017698/br/163911110879-l
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  19. https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vd3d3Lmlycy5nb3YvcHViL2lycy1kcm9wL24tMjMtMzQucGRmIiwiYnVsbGV0aW5faWQiOiIyMDIzMDQyNC43NTY5OTEwMSJ9.5n-36onc5KUb36W5mLbDIphsTRLzELRL02myU9kJtXA/s/1689017698/br/163911110879-l
  20. file:///var/lib/mailman/archives/private/cypherpunks/attachments/20230424/feb75bc8/attachment-tmp.htm#m_1405215460097290305_Fifteenth
  21. mailto:g@xny.io
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