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Good question. I wonder if it's just a matter of technical difficulty?

The quality of being decentralized is what makes it hard for the IRS to target a coin itself. Who does the IRS target? Coinbase, by comparison, as a centralized point of coin conversion is like a fat prize waiting to be taken. Coinbase will feign obstruction of the IRS moves publicly, while cooperating privately. It doesn't really have a choice. That's my two cents anyway. :-)

Valid reply.. and it may not be the IRS, but I am sure some 3 letter agency is working to kill Bitcoin and the rest.