And even if you take a given rate you cannot be sure that you can really sell your coins for this rate. E.g., assume that you are one of those early miners who

And even if you take a given rate you cannot be sure that you can really sell your coins for this rate. E.g., assume that you are one of those early miners who currently owns at least 400.000 BTC (see http://bitcoinreport.blogspot.com/2011/01/latest-bitcoin-top-100-rich-list.html http://bitcoinreport.blogspot.com/2011/01/latest-bitcoin-top...). How do you declare this on your tax statement? Yes - in theory that's worth 4 million dollars. However, as soon as you try to sell your BTCs you will crash the market.