Navigating Digital Asset Compliance, Enforcement and Visibility Gaps
Digital assets have moved into the center of IRS information reporting and enforcement. This two-hour self-study IRS continuing-education course examines how the government identifies cryptocurrency and other digital asset activity through Form 1099-DA, exchange reporting, summonses, blockchain analytics, and third-party data. Participants will learn how to evaluate incomplete reporting, reconcile fragmented basis records, identify compliance red flags, address digital asset losses, and advise clients concerning estate and legacy-planning risks.
Taught by Trish Turner, former Head of Digital Assets at the IRS and a principal architect of the agency’s cryptocurrency compliance and enforcement strategy. This course provides a practitioner-level examination of how the IRS approaches digital asset compliance, where enforcement efforts are focused, and where reporting blind spots still exist.
Participants will explore how the IRS obtains digital asset information, including exchange reporting, summons activity, blockchain analytics, and third-party data sources. The course also addresses common compliance failures seen in audits, the practical limitations of current reporting regimes, and how visibility gaps affect risk assessment for both taxpayers and practitioners.
Emphasis is placed on practical takeaways for tax professionals advising clients with digital asset exposure, including how to identify red flags, assess compliance risk, respond to IRS inquiries, and navigate evolving reporting obligations. This course is designed to help practitioners move beyond surface-level crypto rules and understand how enforcement actually works in practice.
After completing this course, participants should be able to:
Identify IRS enforcement, notice, and mismatch risks associated with Form 1099-DA and related digital asset reporting regimes.
Apply existing federal tax law to complex digital asset transactions without reliance on product marketing or terminology.
Determine taxpayer compliance obligations when third-party digital asset reporting is incomplete or absent.
Evaluate basis determination risks arising from fragmented acquisition data, transfers, and wallet-level reporting limitations.
Analyze the federal income tax treatment of digital asset losses resulting from scams, hacks, thefts, and liquidations under IRC §165 and related guidance.
Recognize key estate and legacy planning considerations for digital assets, including custody, access, basis, and intergenerational transfer issues.
Who should Attend:
This course is designed for enrolled agents, CPAs, tax attorneys, tax preparers, accountants, forensic professionals, and tax controversy practitioners who advise clients owning, trading, transferring, receiving, or inheriting cryptocurrency and other digital assets.
2 IRS CE Hours
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Self Study Internet Based
Your Instructor
Trish Turner
Tax Consultant
Trish brings more than 20 years of experience with the Internal Revenue Service, where she served most recently as the Head of Digital Assets. A recognized leader in taxation, compliance, and enforcement, Trish played a central role in shaping the IRS’s approach to cryptocurrency and digital assets. Since first engaging with crypto in 2013, she has been at the forefront of policy development, helping create much of the existing and upcoming guidance that taxpayers rely on today — including contributions to the 2014-21 Notice, the 2019 FAQs and Revenue Ruling, and other key regulatory milestones.
During her tenure at the IRS, Trish spearheaded cross-agency collaboration and international initiatives to embed digital assets into the agency’s broader compliance framework. She also helped establish the IRS’s largest whistleblower program and is widely respected for her ability to design strategies that balance innovation with accountability. Beyond government service, Trish has also worked in audit and as a professor at St. Ambrose University, her alma mater, where she enjoyed teaching and mentoring future leaders.
As a longtime advocate for crypto, Trish is excited to bring her insider perspective to the private sector with Crypto Tax Girl. She looks forward to helping clients navigate the rapidly evolving compliance landscape, better understand their regulatory obligations, and feel confident in the accuracy of their filings. At CTG, Trish will leverage her deep knowledge, extensive experience, and industry connections to strengthen the firm’s leadership in crypto tax and to build and mentor teams that can grow alongside the industry.
Outside of work, Trish loves spending time with her family. She has two daughters, a son who is currently playing college football, and a six-year-old grandson who she absolutely adores.
This Course must be completed by 12/31/2026 to receive Continuing Education credits
Self Study: Navigating Digital Asset Compliance, Enforcement and Visibility Gaps
** This course is only available for IRS CE. It is not available for CPA CPE at this time.
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