The IRS is ramping up efforts to combat cryptocurrency tax evasion through its Criminal Investigation Division as the April 15 tax filing deadline approaches. A key change this year is the introduction of Form 1099-DA, which requires brokers to report the total amount of users' digital asset transactions. However, reporting the cost basis is not yet mandatory, leaving investors responsible for calculating it to avoid overpaying taxes. Data shows that 61% of U.S. crypto investors are still unfamiliar with the new regulations. Authorities warn that voluntary disclosure is far less severe than being caught, with serious tax fraud potentially leading to hefty fines and imprisonment.