I am an accountant, and literally everything you are saying is wrong.  I am not trying to be a jerk or anything, but this is very bad tax advice.

Whether someone wants to pay taxes on their bitcoins or not is a moral question for themselves to answer, but legally speaking, capital gains are considered part of your income, and are subject to capital gains taxes, which are NOT 0% if you make under $34.5k unless those are LONG TERM capital gains, which is a very important distinction.