Most likely NOT YET, since no policy has been written. So far they're applying stock rules to crypto, which is not a perfect fit by any stretch.
It's a currency!!! If my dollar suddenly becomes worth a little bit more next time I buy something, do I owe additional tax on the dollar I held? NOPE and the same should apply to crypto. THUS no policy YET!
2021 is still a free play if you don't get 1099's from your friendly exchanges. My taxes are long done. No 1099, then nothing gets reported, IRS or the GOV. is not paying me to enforce absent policy against myself. I'd love to be the fly on the wall when the whales get their briefings before purchase. NO WAY IS anyone spending 1 million or more without a brief from the heavy weights! NO WAY!!!