Mary Voce and Pallav Raghuvanshi co-authored an article titled "Blockchain and Cryptocurrency: Federal Income Tax Issues" in Tax Notes. LINK.
source https://www.google.com/url?rct=j&sa=t&url=https://www.gtlaw.com/en/insights/2018/12/published-articles/blockchain-and-cryptocurrency-federal-income-tax-issues&ct=ga&cd=CAIyGmM2Nzk3ODA2ZWViNjVjODI6Y29tOmVuOlVT&usg=AFQjCNEZ6c_veyI6m38ZWuyOXQj3a8_h4Q
