> For tax purposes, gains on property do not have a de minimis exemption like currency. This would mean that even the sale of a small amount of digital currency

> For tax purposes, gains on property do not have a de minimis exemption like currency. This would mean that even the sale of a small amount of digital currency (say to purchase a cup of coffee) would generate a 1099 form. Does that mean you could write a program that created virtual currencies and transactions between them (along with their required 1099 forms) in order to troll the IRS by submitting TBs of data?