The best solution imo that would benefit both and reduce volatility/loss risk on the merchant side would be if the IRS was smart enough to tax bitcoin in btc as opposed to property/fiat tax.
But that step I believe is too early as doing so will effectively legitimize btc as a currency, which is something the IRS wouldn't do anytime in the near future.
That would be awesome - but I think before they would even consider it, there would have to be businesses that were conducting a large part of their operation entirely in bitcoin. Like paying staff in btc, holding btc instead of a cash or credit line reserve, etc.