Who writes
these notes

What Amber Pereza is

An independent publisher. She writes plain-language explanations of how digital asset reporting is commonly described in the United States, so that readers can follow the official instructions with less confusion and gather the right records before anyone else is involved.

What she is not

Not a certified public accountant, not an enrolled agent, not an attorney, not a tax preparer. She does not prepare, sign or file returns. She does not represent anyone before the Internal Revenue Service or any other authority. She does not review wallets, exports, statements or transaction histories, and does not offer to.

There is no firm behind this site, no staff, no partners, no "& Co". Nothing on the site is a service: there is no account, nothing to connect, nothing to scan and nothing to pay.

How the notes are written

Each page summarizes how a form or a concept is generally explained in public IRS materials and in ordinary practice. Where a note says a form "usually" does something, the word is deliberate: the current-year instructions at IRS.gov are the authority, and they change.

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