Well, you're right in the case of non-recurring crypto trading. Now, in the paragraph B, it is said: Now the exercise of the activity is determined by its rec

Well, you're right in the case of non-recurring crypto trading. Now, in the paragraph B, it is said: Now the exercise of the activity is determined by its recurrence and the goal of the activity to generate profit. If there is a business or professional activity then the person would have to pay the IRS and would be required to comply with the reporting obligations, whenever you perform a sell or provide a service. To me, doing some crypto-trading would easily fall in this definition and the IRS might come later saying "hey, you did multiple transactions over the course of X months, this looks like a professional activity"