N-2025-07: Temporary relief for making an adequate identification for units of a digital asset held in the custody of a broker

Notice 2025-07 provides temporary relief allowing eligible taxpayers to rely on alternative methods for making an adequate identification, within the meaning of § 1.1012-1(j)(3)(ii), with respect to units of a digital asset held in the custody of a broker.

Notice 2025-07 will be published in Internal Revenue Bulletin 2025-5, on Jan. 27, 2025.

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