Tezos 验证节点运营商 Josh Jarrett 再次就质押奖励征税起诉美国国税局

在硬币中心的支持下，贾勒特认为，大额奖励不应在收到时作为收入征税。仅在出售时才应纳税。

Tezos validator sues IRS over staking rewards tax treatment

Tezos 验证者就质押奖励税收待遇起诉 IRS

A Tezos validator node operator has filed a new lawsuit against the Internal Revenue Service (IRS) over its approach to taxing cryptocurrency staking rewards.

Tezos 验证器节点运营商针对美国国税局 (IRS) 对加密货币质押奖励征税的做法提起了新诉讼。

Josh Jarrett, who is supported by Coin Center in his legal battle, argues that block rewards should not be taxed as income at the time of receipt but only when they are sold. He is seeking a refund of $12,179 in taxes paid on 13,000 XTZ purchased in 2020.

乔什·贾勒特 (Josh Jarrett) 在法律诉讼中得到了 Coin Center 的支持，他认为区块奖励不应在收到时作为收入征税，而应仅在出售时作为收入征税。他正在寻求退还 2020 年购买的 13,000 XTZ 所缴纳的 12,179 美元税款。

“I shouldn’t be taxed when I create new tokens through staking. The law on newly created property is clear, but the IRS hasn’t been… and that’s why I sued,” Jarrett stated in his tweets, expressing frustration over the IRS’s unclear stance on newly created property.

“当我通过质押创建新代币时，我不应该被征税。关于新建财产的法律很明确，但国税局却没有……这就是我起诉的原因，”贾勒特在推文中表示，对国税局对新建财产的立场不明确表示失望。

Second lawsuit versus the IRS over staking rewards

针对美国国税局 (IRS) 的第二起关于质押奖励的诉讼

This marks the second time that Jarrett has taken legal action against the IRS over the taxation of staking rewards. In 2021, he challenged his 2019 tax bills, arguing that staking rewards should only be taxed when sold. While the IRS ended up issuing him a $4,000 refund, it did not address the core issue, leading to the case’s dismissal earlier this year.

这标志着贾勒特第二次就质押奖励征税问题对美国国税局采取法律行动。 2021 年，他对 2019 年的税单提出质疑，认为质押奖励只应在出售时征税。虽然美国国税局最终向他退还了 4,000 美元，但这并没有解决核心问题，导致该案于今年早些时候被驳回。

Jarrett, however, rejected the refund, seeking a definitive court ruling to clarify future tax obligations for staking rewards. In 2023, the IRS issued new guidelines, stating that staked rewards would be taxed as income upon receipt, contradicting the previous refund decision.

然而，贾勒特拒绝了退款，并寻求法院做出明确裁决，以澄清质押奖励的未来纳税义务。 2023 年，美国国税局发布了新的指导方针，规定质押奖励将在收到时作为收入征税，这与之前的退款决定相矛盾。

As for the Tezos network, Jarrett relies heavily on it and received around 13,000 Tezos tokens through staking by the end of 2020. He argues that these tokens should not be considered income until sold, as they are newly created property.

至于 Tezos 网络，Jarrett 非常依赖它，到 2020 年底，他通过质押获得了大约 13,000 个 Tezos 代币。他认为，这些代币在出售之前不应被视为收入，因为它们是新创建的财产。

The IRS’s current stance on taxing staking rewards impacts many cryptocurrency users, especially those using proof-of-stake systems like Tezos. Jarrett’s lawsuit highlights the burden on taxpayers, who must value each reward for tax purposes regardless of their intent to sell.

美国国税局目前对质押奖励征税的立场影响了许多加密货币用户，尤其是那些使用 Tezos 等权益证明系统的用户。贾勒特的诉讼凸显了纳税人的负担，他们必须出于税收目的对每项奖励进行估价，无论其出售意图如何。

He is also looking for an injunction to prevent the IRS from applying the same tax treatment and future refunds. “Taxing staking rewards as income when they’re created adds unnecessary complexity and over-taxation for individuals like me who engage in staking,” Jarrett stated, stressing the need for clear guidelines.

他还正在寻求一项禁令，以阻止美国国税局采用相同的税收待遇和未来的退款。 “在创建质押奖励时将其作为收入征税，这会增加像我这样参与质押的个人不必要的复杂性和过度征税，”贾勒特表示，并强调需要制定明确的指导方针。

Josh Jarrett’s staking journey

乔什·贾勒特 (Josh Jarrett) 的质押之旅

In his lawsuit papers, Jarrett details his journey of creating Tezos tokens through staking throughout 2020. On October 6, 2020, using a Mac laptop running Tezos software at his home, he created Tezos block number 1,159,060 and 40 new Tezos tokens. This process was repeated multiple times over the year.

Jarrett 在他的诉讼文件中详细介绍了他在 2020 年通过质押创建 Tezos 代币的历程。2020 年 10 月 6 日，他使用家里运行 Tezos 软件的 Mac 笔记本电脑创建了 Tezos 区块号 1,159,060 和 40 个新的 Tezos 代币。这一过程在一年中重复了多次。

By the end of 2020, Jarrett had created approximately 13,714 Tezos tokens through his staking efforts. These tokens were entirely his creation and immediately belonged to him.

截至 2020 年底，Jarrett 通过质押努力创建了约 13,714 个 Tezos 代币。这些令牌完全是他的创造，立刻就属于他了。

They were not paid to him by any person or entity, nor did they exist before he created them. There were no corresponding debits from others to match his credits.

它们不是由任何人或实体支付给他的，在他创造它们之前它们也不存在。其他人没有相应的借方与他的贷方相匹配。

Importantly, Jarrett did not sell any of these 13,714 tokens in 2020. At their creation, these tokens had an estimated value of $32,836. The value was determined using historical market price reports. Jarrett used it to assign a dollar value to each token based on the date it came into his control. This valuation highlighted the fluctuating nature of Tezos token prices in various markets.

重要的是，Jarrett 在 2020 年没有出售这 13,714 个代币中的任何一个。这些代币在创建时的估计价值为 32,836 美元。该价值是根据历史市场价格报告确定的。 Jarrett 使用它根据每个代币进入他控制的日期为其分配美元价值。这一估值凸显了 Tezos 代币价格在各个市场的波动性。

Jarrett’s lawsuit seeking legal clarity and refund

贾勒特的诉讼寻求法律澄清和退款

In his latest lawsuit, Jarrett is seeking a refund for the taxes he paid on his 2020 staking rewards and an injunction to prevent future taxation on unsold staking rewards. He argues that the IRS still needs to address the core issue from his previous case fully, which has potentially left him with recurring tax liabilities in the coming years.

在最新的诉讼中，贾勒特正在寻求退还他在 2020 年质押奖励上缴纳的税款，并寻求一项禁令，以防止未来对未售出的质押奖励征税。他认为，美国国税局仍然需要充分解决他之前案件中的核心问题，这可能会让他在未来几年承担经常性的纳税义务。

“We are supporting a new case to keep pressure on the IRS after it punted the first time,” Coin Center said. This lawsuit could set a crucial precedent for how staking rewards are taxed, impacting many others involved in blockchain validation and staking.

Coin Center 表示：“我们正在支持一个新案件，以在第一次失败后继续向国税局施加压力。”这起诉讼可能会为质押奖励的征税方式树立一个重要的先例，从而影响许多其他参与区块链验证和质押的人。

“I’ll continue to provide updates as the case moves forward. This is about ensuring fair taxation and that the IRS can’t sidestep the law through uncertainty. Stay tuned.”

“随着案件的进展，我将继续提供最新情况。这是为了确保公平税收，并且国税局不能通过不确定性来规避法律。敬请关注。”

In a post on X, Jarrett mentioned that he will closely monitor the case and keep the community updated on any new developments.

Jarrett 在 X 上的一篇帖子中提到，他将密切关注此案，并向社区通报任何新进展。