加密貨幣逃稅：弗蘭克理查德阿爾格倫三世案例

加密貨幣在數位前沿的地位已經有一段時間了，它承諾財務自由，但對某些人來說，它呼籲人們不要忽視政府的關注。

Frank Richard Ahlgren III was sentenced to 27 months in prison for failing to pay over $1 million in capital gains tax on his Bitcoin gains, despite his belief that cryptocurrency’s opacity could shield him from the IRS.

弗蘭克·理查德·阿爾格倫三世(Frank Richard Ahlgren III) 因未能為其比特幣收益繳納超過100 萬美元的資本利得稅而被判處27 個月監禁，儘管他相信加密貨幣的不透明性可以使他免受國稅局的追究。

Ahlgren, a self-proclaimed cryptocurrency enthusiast, began accumulating Bitcoin in 2011. By 2017, he had sold over $4 million in the cryptocurrency, according to court documents.

Ahlgren 自稱是加密貨幣愛好者，他於 2011 年開始累積比特幣。

Throughout his time in the crypto space, Ahlgren was known to champion the anonymity of Bitcoin and the financial freedom it offered. In one post on a blog, he reportedly noted how cryptocurrencies could mask income and capital flows, allowing individuals to evade taxation.

在加密貨幣領域的整個過程中，阿爾格倫以擁護比特幣的匿名性及其提供的財務自由而聞名。據報道，他在部落格上的一篇文章中指出，加密貨幣如何掩蓋收入和資本流動，從而允許個人逃稅。

However, Ahlgren's enthusiasm for anonymity and his belief that cryptocurrency transactions could evade the IRS ultimately led to his downfall.

然而，阿爾格倫對匿名的熱情以及他認為加密貨幣交易可以逃避國稅局的信念最終導致了他的垮台。

In an attempt to conceal his Bitcoin gains from the IRS, Ahlgren employed a multi-layered strategy that combined cryptocurrency tools with classic methods of evasion, according to court filings.

根據法庭文件，為了向美國國稅局隱瞞他的比特幣收益，阿爾格倫採用了一種多層策略，將加密貨幣工具與經典的逃稅方法結合起來。

Each step was designed to obscure his financial trail and, in so doing, reduce his taxable income.

每一步都是為了掩蓋他的財務軌跡，從而減少他的應稅收入。

First, Ahlgren made use of “mixers” and “tumblers,” tools designed to anonymize Bitcoin transactions. By pooling his Bitcoins with others’ holdings and redistributing them, these services made tracing the origin of funds more complex.

首先，阿爾格倫使用了“混合器”和“滾筒”，這些工具旨在使比特幣交易匿名。透過將他的比特幣與其他人持有的比特幣集中起來並重新分配，這些服務使得追蹤資金來源變得更加複雜。

He transferred his cryptocurrencies through a chain of multiple wallets and intermediary “hops,” adding layers to the transaction history and leaving a trail that was ultimately difficult to trace.

他透過多個錢包和中間「跳躍」組成的鏈轉移他的加密貨幣，為交易歷史增加了層次，並留下了最終難以追蹤的痕跡。

When it ultimately came time to turn virtual currency into cash, he opted for peer-to-peer cash sales, avoiding exchanges that would report the transactions to tax authorities.

當最終需要將虛擬貨幣轉化為現金時，他選擇了點對點現金銷售，避免了向稅務機關報告交易的交易所。

These face-to-face cash trades left no digital record and, to his mind, minimized his visibility to regulators.

這些面對面的現金交易沒有留下任何數位記錄，而且在他看來，這也降低了他在監管機構面前的知名度。

Ahlgren took it a step further. To evade bank reporting requirements, he engaged in “structuring”—that is, breaking large cash deposits into amounts just under the $10,000 threshold that would trigger mandatory currency transaction reports.

阿爾格倫更進一步。為了逃避銀行報告要求，他進行了“結構化”，即將大筆現金存款分解為略低於 10,000 美元門檻的金額，這將觸發強制性貨幣交易報告。

He also inflated his cost basis of his Bitcoin purchases, claiming he had bought them at much higher prices than the market ever reflected.

他還誇大了購買比特幣的成本基礎，聲稱他以比市場反映的價格高得多的價格購買了比特幣。

Ultimately, the bookkeeping for this scheme proved too much for one person, so he deliberately misled his accountant, presenting false summaries of his Bitcoin transactions and indicating incorrect purchase prices and misclassified sales.

最終，這項計劃的記帳工作對一個人來說太過分了，所以他故意誤導他的會計師，提供了他的比特幣交易的虛假摘要，並指出了不正確的購買價格和錯誤分類的銷售。

However, Ahlgren's scheme relied on the anonymity of cryptocurrency and the assumption that his digital movements would go unnoticed. Unfortunately for him, those assumptions appear to have been incorrect.

然而，阿爾格倫的計劃依賴於加密貨幣的匿名性以及他的數位活動不會被注意到的假設。對他來說不幸的是，這些假設似乎是錯的。

The key to Ahlgren's undoing was blockchain analytics. Despite Bitcoin’s popular reputation for anonymity, all transactions are recorded on a public ledger—the blockchain.

阿爾格倫失敗的關鍵是區塊鏈分析。儘管比特幣因匿名而享有盛譽，但所有交易都記錄在公共分類帳（區塊鏈）上。

By using sophisticated tracing software, investigators were able to piece together his digital trail and identify patterns, wallets, and transaction records even across mixers and multiple hops.

透過使用複雜的追蹤軟體，調查人員能夠拼湊出他的數位蹤跡，並識別模式、錢包和交易記錄，甚至跨混合器和多個躍點。

Plain old falsehoods in his tax filings also exposed him. For instance, he claimed purchase prices for Bitcoin far exceeding historical market values—a glaring inconsistency for an asset for which there is readily available historical market data.

他的稅務申報中的明顯謊言也暴露了他。例如，他聲稱比特幣的購買價格遠遠超過歷史市場價值——對於有現成歷史市場數據的資產來說，這是明顯的不一致。

Ultimately adding to the weight of evidence against him were his own words. His public writings, just as public as the Bitcoin blockchain, extolled the virtues of the latter’s anonymity. According to court documents, in one post he mused about how difficult a time the government would have taxing assets that cannot be found.

最終，他自己的話增加了對他不利的證據的分量。他的公開著作與比特幣區塊鏈一樣公開，讚揚了後者匿名的優點。根據法庭文件，他在一篇貼文中思考，政府對無法找到的資產徵稅將是多麼困難。

The lesson here is clear: don't be tempted to evade your tax obligations by hiding behind the perceived anonymity of cryptocurrency or taking guidance from so-called “experts.”

這裡的教訓很明確：不要試圖透過隱藏在加密貨幣的匿名性背後或接受所謂「專家」的指導來逃避納稅義務。

Bitcoin’s price is surging—but Ahlgren's story serves as a warning to anyone considering such铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤而走险铤

Bitcoin's price is surging—but Ahlgren's story serves as a warning to anyone considering such鋌而走險鋌而走險鋌而走險鋌而走險鋌而走險鋌而走險鶴而走險而走險而走險鋌而走險鶴而走鶴走險鶴而走險鶴而走險鶴而走險鶴而走險鋌而走險鋌而走險鶴而走險鋌而走險鶴而走險鶴而走險鶴走走險鋌而走險鋌而走險鶴而走險鶴而走險鋌而走險鋌而走險鶴而走險而走險而走險鋌而走險鶴而走鶴走而走險鋌而走險鋌而走險鋌而走險鋌而走險鋌而走險鋌而走險鶴走