Also, as a consumer, if you have 2 bitcoins in your wallet one day (let's say for simplicity sake you bought the. For $1 each) and then you go buy a cup of coffee for $2, but at the time of your purchase, your bitcoins doubled in value and are now worth $4 so you only need to spend one of them. Now in the eyes the government you just PROFITED $1.
So? You
did profit $1. You started with a bitcoin worth $1, and exchanged it for a cup of coffee worth $2. Unless your accountant is skilled at bistromathics, $2 - $1 = $1 profit.
For now at least, it is completely not feasible for any consumer to keep track of this. And you can say yes it's impossible to keep track of AND enforce....but the tax manwillnot give a fuck if they audit you. "You didn't keep diligent records on your bitcoin purchases and expenditures....fuck you, pay me."
Actually, it's impossible
not to keep track of this. Your wallet software keeps track of all your transactions, so all you have to do is export it to a spreadsheet, email it to your accountant and let them figure it out. Simple (unless you're the accountant, but that's you get paid for).