I read a post that resonated with me where the author stated he would only pay taxes when converting crypto into fiat because it was so complicated to monitor every coin to coin transaction and calculated a fiat tax that he was not willingly trying to evade taxes but that it was completely unreasonable. He went on to state that if the IRS really wanted to push the matter he would allow their auditors to go ahead and spend the time and resources to organize the chaos. I think it should be the exchanges responsibility to provide tax forms just like every stock brokerage already does. In this case I think intent is very important and I plan to pay capital gains taxes on the dollars taken out of crypto "IF" I ever plan to do so.