币界网报道：The U.S. Internal Revenue Service (IRS) is intensifying its cryptocurrency tax enforcement efforts by mandating brokers to report digital asset transactions using Form 1099-DA starting in 2025. The new rule, part of the Biden administration's 2021 infrastructure law, aims to close the "tax gap" by tracking crypto trades more effectively. Brokers—including exchanges, payment processors, and certain decentralized platforms—must provide detailed transaction data, including cost basis and gross proceeds. The IRS estimates this could generate $28 billion in additional tax revenue over a decade. Critics argue the requirements may be overly burdensome for decentralized entities, while proponents say it brings crypto in line with traditional securities reporting. The agency plans to issue final regulations after reviewing public comments submitted by October 30. This move follows the IRS's recent hiring of two crypto-focused criminal investigation agents as part of its expanding digital asset enforcement division.