According to CoinMeta, the United States Internal Revenue Service (IRS) is strengthening tax tracking of cryptocurrency asset transactions. Relevant studies estimate that only about 32% to 56% of taxpayers in the U.S. who hold cryptocurrency assets will report such transactions to the federal government. Since cryptocurrency asset transactions involve multiple trading platforms, wallets, and on-chain operations, tax calculations are usually more complex than those for traditional financial assets. As data disclosure mechanisms improve, the IRS's ability to identify underreported or misreported transactions is also increasing.