www.crowell.com/NewsEvents/AlertsNewsletters/all/Treasury-IRS-Provide-Transitional-Guidance-for-Broker-Reporting-on-Digital-Assets
www.fenwick.com/insights/publications/infrastructure-act-delays-broker-reporting-requirements
Digital Asset Broker Regulations Target DeFi Platforms and Payment Processors | BakerHostetler (bakerlaw.com)