But that isn't germane to the CCTL discussion - because CCTL doesn't own any Bitcoins.
With cryptocurrencies being treated a property - that means they will be taxed as capital gains/losses.
Actually keeping records for Bitcoins is very laborious - if you make a purchase using Bitcoins or receive cryptocurrency as payment you must record it as fair market value at the time of the transaction.
And remember that every Bitcoin transaction is taxable.
Many people who use cryptocurrencies have the IRS as a very low priority.