On September 29, 2025, the Joint Committee on Taxation released a report, Examining the Taxation of Digital Assets (JCX-44-25), identifying gaps in the taxation of digital assets. Because digital assets are generally not classified as securities or commodities, several longstanding Internal Revenue Code provisions do not apply or apply with uncertainty. This course reviews key areas of non-application, including mark-to-market rules, wash sales, securities lending, charitable contribution requirements, and reporting issues, and explains the resulting planning opportunities and compliance risks for tax professionals. Materials used for this course were supplied by Spidell's Federal Taxletter. <br/><br/> This overview course may be appropriate for professionals at all organizational levels.