What if an AI entity decides to start mining BTC? What is the IRS gonna do? 
C'mon, AI is bullshit, there doesn't exist any artificial intelligence, capable of learning and innovating itself. What we call AI, is just a software with bunch of algorithms and they work like if not A, then B. AI is just a collection of algorithms, it doesn't have neurotransmitters to feel anything or create anything like human can.Yeah, as a software engineer I can tell you that AI is just a bunch of neural networks that transform one sequence of bytes into another. It has no capability for general-purpose computing.