My understanding is they (IRS) secured subpoena's for two US crypto exchanges. The exchanges have to hand over the information to the owners of the accounts. If the owners use fake names they said they have the tools to track them, they said one thing about crypto holders is they think they are untraceable but they said there is nothing further from the truth in that regard. What they are looking at is when a crypto is sold and the gains on the crypto's sold. So you can hold crypto's it's when you go to sell them.