Boat accidents are as old as the Wall Observer.
How do you deal with capital gains? Ignore it?
I would have some... but I lost most of my private keys in an unfortunate boat accident.
Also, not everyone lives in the US.
Some have special retirement accounts protected from taxation.
Other can deduct borrowed money when it's paid back.
I might have earned them with my business which accept Bitcoin and paid income tax then.
Really, taxation is a complicated game.
And as usual, those with the less money are those who will pay more.
The Dude is a relative newcomer.