MSTR Cat

Crypto Law/Level IX · Death, divorce and disputes/9.3 Going to court/Lesson 7

Where to go from here

A map back through the nine levels, how to check whether a rule has changed since it was written up, and how to find and check a lawyer or tax adviser.

Education, not legal, tax or investment advice. Crypto law differs between countries and states and changes often. Check the current rules where you live with a qualified lawyer or tax adviser before you act.

The lean path

The cheapest, lowest-tax, simplest and most private route the law allows, best first. Each step names the rule it rests on and the condition that keeps it lawful.

  1. Check rules free at the primary source: congress.gov, the Federal Register, agency newsrooms, EUR-Lex and legislation.gov.uk, plus free docket alerts on CourtListener; commentary may be out of date.
  2. Free or low-cost help comes first: Low Income Taxpayer Clinics represent eligible taxpayers in IRS disputes usually under $50,000, for free or a small fee; LSC-funded legal aid generally serves incomes up to 125% of poverty guidelines.
  3. Contingency fees cost nothing unless you recover; ABA Model Rule 1.5(c) requires a signed written agreement stating the method, and Rule 1.5(d) bars them in divorce and criminal defence.
  4. Use state and local bar referral services, listed in the ABA’s Lawyer Referral Directory, and confirm the lawyer’s licence with the state bar before paying anything.
  5. For tax help, check credentials free in the IRS Directory of Federal Tax Return Preparers; attorneys, CPAs and enrolled agents who represent taxpayers are bound by Circular 230.

MaterialsThe full lesson list for Levels 1 to 9, with lesson numbersThe IRS Directory of Federal Tax Return Preparers with Credentials and Select QualificationsThe American Bar Association’s Lawyer Referral Directory of state and local bar referral servicesA free docket-alert account on CourtListener, or saved searches on congress.gov and the Federal Register

Wonder

  1. Which lessons matter most for my own situation?
  2. How can I tell whether something explained here is now out of date?
  3. How do I find a professional who understands crypto, and check their credentials?

Explore

  1. The nine levels build on one another. Level 1 sets out what crypto is in law: the labels of property, money, security and commodity (lessons 1.2.1 to 1.2.7) and the agencies that apply them (1.3.1 to 1.3.7). Level 2 covers US tax, where most trouble starts: taxable events (2.1), income such as staking and airdrops (2.2), and records and reporting, including Form 1099-DA (2.3.5) and records that survive an audit (2.3.7). Level 3 explains when a token is a security under the Howey test (3.1), the US rules that have been changing since 2025 (3.2), and MiCA and other regimes abroad (3.3).
  2. Level 4 turns to what catches ordinary holders: custody and exchange failures (4.1), scams and how to report them (4.2, ending with 4.2.7), and the state’s powers to freeze, seize and demand records (4.3). Level 5 is for builders: launching a token (5.1), money-transmission, anti-money-laundering and sanctions rules (5.2), and liability for promotion, DAOs and the choice of entity (5.3). Level 6 covers market conduct, from pump-and-dump and wash trading (6.1) to insider cases, rug pulls and hacks (6.2), and closes with what an honest launch looks like, ending in a launch checklist (6.3.7).
  3. Level 7 separates lawful planning, such as holding periods, gifts and charitable donations (7.1), from residency moves (7.2) and the schemes people sell (7.3). Level 8 surveys the main markets country by country: the Americas (8.1), Europe (8.2), and Asia and the Gulf (8.3). Level 9 covers death and inheritance (9.1), family and money disputes (9.2), and going to court (9.3). Each lesson cross-refers to related ones by number. Elsewhere on the site, the Blockchain track explains the technology these rules apply to, the Trust Law track covers trusts in general (compare lesson 9.1.3), and the Library holds reference material.
  4. Many lessons describe rules that were pending, on appeal or phasing in as of October 2026, and say so in the text. To check whether something has changed, go to the primary source rather than commentary: congress.gov for US bills and their status, the Federal Register for proposed and final federal rules, the newsrooms of the SEC, CFTC, IRS and Treasury, EUR-Lex for EU law, legislation.gov.uk and the Financial Conduct Authority for the UK, and court dockets for cases. CourtListener offers free alerts on federal dockets. Official sites also warn about scams; the IRS has flagged fake ‘Digital Assets Compliance Portal’ letters asking people to register their crypto.
  5. In the United States, state and local bar associations run lawyer referral services, and the American Bar Association lists them in its Lawyer Referral Directory. Before hiring, confirm the lawyer’s licence with the state bar or court that admitted them and ask about experience with the specific issue, such as securities, tax, bankruptcy or asset recovery. ABA Model Rule 1.5(c), a template for state ethics rules, requires a contingent-fee agreement (a fee taken as a share of any recovery) to be in writing, signed by the client, and to state how the fee is worked out and which expenses the client pays. In England and Wales, solicitors are regulated by the Solicitors Regulation Authority.
  6. For tax, the IRS notes that preparers include certified public accountants, enrolled agents, attorneys and many people with no professional credential. Its Directory of Federal Tax Return Preparers with Credentials and Select Qualifications shows who holds a credential the IRS recognises, and Circular 230 sets the conduct rules for attorneys, CPAs and enrolled agents who represent taxpayers before the IRS. Low Income Taxpayer Clinics, listed in IRS Publication 4134, represent eligible taxpayers for free or a small fee, and the Legal Services Corporation funds civil legal aid. A practical check: before a first meeting, write down three questions drawn from the lesson closest to your problem.

Key facts

  • The Federal Register publishes proposed and final US federal rules, and congress.gov tracks the status of bills in Congress.
  • The American Bar Association’s Lawyer Referral Directory lists state and local bar association lawyer referral services.
  • ABA Model Rule 1.5(c) requires a contingent-fee agreement to be in writing, signed by the client, and to state the method of calculating the fee.
  • The IRS publishes a Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
  • Circular 230 governs practice before the IRS by attorneys, certified public accountants and enrolled agents, among others.
  • Low Income Taxpayer Clinics, listed in IRS Publication 4134, can represent eligible taxpayers in IRS disputes for free or a small fee.

Exercise nine, six, three, one

9CollectList up to 9 crypto-law questions that apply to your own situation, from tax and custody to estate planning or a dispute (some lists are shorter).
6ClusterSort them into 6 groups matching the levels they belong to: legal labels, tax, securities, holders’ traps, building and market conduct, and life events and disputes.
3DistillReduce the 6 groups to 3: questions you can answer from the lessons and primary sources, questions that need a tax adviser, and questions that need a lawyer.
1CrystallizeWrite 1 sentence describing the first professional or primary source you would consult for your most pressing crypto-law question, and why.

Fact check

Dates, figures and claims checked against the published sources listed below.

Open in the interactive academy →

PT ES ZH JA KO RU DE FR MS