Many Coinbase users were surprised to see a new banner message on the top of their accounts on New Years Day - a gentle reminder that cryptocurrency gains are in fact taxable and to pay your taxes! The company does provide some Beta gains and losses for its customers.
The San-Francisco district court ruled in late November that Coinbase must hand over user accounts at the exchange that bought, sold, sent or received sums of $20,000 and higher between 2013 and 2015. The dispute over user records had been ongoing since November 2016, when the IRS had originally requested 480,000 customer accounts – a number that was slashed to over 14,000 in the final ruling, prompting Coinbase to claim the case a "partial victory."
https://www.coindesk.com/coinbase-reminds-users-to-pay-their-bitcoin-taxes/