Joshua and Jessica Jarrett received a refund check from the IRS in 2021 after filing a lawsuit arguing the IRS had no right to tax income or profit from staked Tezos (XTZ), as the tokens were “created” and not sold. The couple originally reported the staked crypto as “other income” on their 2019 tax returns, resulting in a payment from them of $9,407. Later, they requested a partial refund as well as a tax credit from the IRS based on their income.
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Source: Cryptocurrency - investing.com