Bitcoin Core developer Jimmy Song said on Twitter that the US Internal Revenue Service (IRS) updated cryptocurrency tax guidelines are a form of legal attack. He mentioned: "It is only necessary to clearly state in the IRS Guide that the actions of a completely stranger may result in your tax liability without your consent or without your knowledge. It seems to be a huge legal attack. Allow anyone to increase the tax burden at will." Jimmy Song further explained: "Assume that I want to locate a person's bitcoin address. I can make a hard fork by hand, just give myself an address (for example, 1 unit), Give the address a larger amount (for example, 1 million units). If I control an exchange and trade my 1 unit for $100, then that person now has $100 million in "income."