Sure I agree that there be a way to differentiate, but the only reasonable approach is that the new fork coins should be unrealized gains until when (or if) you

Sure I agree that there be a way to differentiate, but the only reasonable approach is that the new fork coins should be unrealized gains until when (or if) you use them (aka trade/sell). It has a 0 cost basis until proven otherwise. Seems simple; meets the requirements; stops bad actors. Only negative is IRS may only get long-term cap gains if someone holds it for a long-time.