Maybe you should read
this. Looks to me to be a big can of worm for IRS at present though.
From the article: "The lack of response by governments at the moment could be due in part to the relatively small bitcoin market, which hasn't reached a critical mass yet. However, all that could change once the number of coins derived by mining drops by half in November, which, in Elias's opinion, could create a huge spike in value, perhaps reaching as high as $1,000 per bitcoin. "
That would be frickin awesome

.. Goodbye mortgage .. lol.
Would be nice, but very unlikely to happen, that guy is a bit off the rail imho. There's no reason for a 100x valuation increase in coins, due to a decrease in mining reward.