"Under these rules, if a taxpayer has not identified a preferred accounting method, the First-In, First-Out (FIFO) method will be applied, treating the earliest acquired crypto assets as sold first. The mandate was set to go into effect on Jan. 1, 2025, and now it's postponed by one year." lol https://www.theblock.co/post/332781/irs-delays-implementing-crypto-cost-basis-reporting-rules