oh man, if he didnt report it is kind of his fault... I know it doesnt seem right, but if he had reported and paid all the tax on it, he would be having this trouble.
Whenever I ask tax questions in BTC spaces I'm usually met with political screeds than actual advice.
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You do need to report your gains and assets though. When he was leaving the country, he should have reported all the assets he was taking with him. Bitcoin was one of them. He did report some of his assets, so he knew what he was doing when he under reported his holdings.
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