They want to self custody the XMR and not speculate on fiat.
Would you say getting it from a cex is a bad idea for them?
I want to teach them to get it P2P first. But buying it from a CEX is easier for them.
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Absolutely. Are they sure they want a permanent record of their buys at the IRS? Who wants that?
To me that sounds like a convenience trap.
Go to a Bitcoin meetup and find people that sell you Monero for cash. Or use RetoSwap with cash by mail or with a secondary bank account (soft KYC).