ABSTRACTThis tax research case introduces students to virtual currency taxation issues, which are exceedingly important in the global economy. The setting provides an overarching story with three inter-related taxpayers with a variety of transactions: miner, short-term investor, and long-term investor, allowing instructors to assign individuals or groups to one or more scenarios. There is limited primary authority on virtual currency, leading students to relate the virtual currency transactions to existing primary authority. The case learning objectives are: 1) critical thinking, 2) technical knowledge, 3) tax research proficiency, and 4) written communication skills. This case is one of a series of cases using the context of virtual currency in the functional areas of Accounting Information Systems (Cheng and Loraas, 2020), Audit (Dunn, Jenkins and Sheldon 2020), and Financial Accounting (Brandon, Holt, Jones, Long, and Stanley 2020); faculty can implement these cases across a variety of undergraduate and graduate accounting courses.

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