Criminal charges could include tax evasion and filing a false tax return. And I'll explain why I think it is best to file an extension if you had Bitcoins in 2017. The balance apparently do not have a discernible market capitalization. As I write this the five top currencies in market capitalization are Bitcoin, Etherium, Ripple, Bitcoin Cash and Litecoin. The conclusion I reached is that I am not going to try to explain how it is that Bitcoins and other virtual currencies based on the block chain work.

Source: Forbes March 25, 2018 18:22 UTC