Lexi · Crypto Reasonableness Report

Does your client
have crypto?
Have you checked?

If it's in the bank statements, Lexi will find it. Upload 12 months and receive a formal intelligence report — signed, submittable, and calibrated to IRS and ATO requirements.

USA
IRS · US Compliance
·
AUS
ATO · AU Compliance
·
12 mo
Statement analysis
·
$79
Per report
LexCrypta Intelligence Suite
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Why it matters

The IRS and ATO expect
accountants to look.

Crypto payment income is not optional to disclose — and advisers signing off on returns are expected to have conducted a minimum inquiry. Lexi reads your client's bank statements and surfaces every signal of crypto gateway activity, documented in a formal intelligence report.

United States · IRS
Why the IRS requires
a reasonableness check
The IRS has required every taxpayer to declare virtual currency activity on Form 1040 since 2019. Crypto received via payment gateways is ordinary income at fair market value on receipt. Advisers who sign returns without checking the bank statements for gateway signals face serious professional exposure if an omission is later discovered.
Form 1040 virtual currency question — mandatory since 2019
Ordinary income at FMV on receipt — no deferral
Form 1099-DA: gateways now required to report direct to IRS
IRS crypto enforcement actions increasing year-on-year
Lexi provides a documented, submittable minimum-inquiry
Australia · ATO
Why the ATO requires
a reasonableness check
The ATO has been data-matching crypto transactions directly from Australian exchanges and payment processors since 2019. Crypto received via payment gateways is assessable income at AUD value on receipt. The ATO explicitly expects tax agents to make reasonable inquiries — an undisclosed gateway found in a data-match after lodgement puts both the client and the agent at risk.
ATO data-matching program active since 2019
Assessable income at AUD value on date of receipt
GST may apply to crypto payment receipts
Tax agents carry a positive duty to make reasonable inquiries
Lexi provides a documented, submittable minimum-inquiry
The standard

What the IRS means
by reasonable.

The reasonableness test for accountants submitting cryptocurrency information on behalf of clients refers to the IRS standard that requires tax preparers to exercise due diligence and take reasonable steps to ensure the accuracy of the information provided by the taxpayer.

In practice, that means you cannot simply take your client's word for it. If crypto payment activity exists in the bank statements and you did not check, that is not a reasonable step — it is an oversight. The ATO applies the same expectation under its reasonable care obligations for registered tax agents.

Lexi performs that check. Upload 12 months of bank statements and Lexi reads every transaction line against its entity library of known crypto payment gateways — producing a formal, signed intelligence report that documents what was found, what the signals indicate, and what the overall exposure rating is. It is the minimum inquiry, done properly.

IRS & ATO requirement
"Tax preparers must exercise due diligence and take reasonable steps to ensure the accuracy of information provided by the taxpayer — including cryptocurrency activity."
The report

A formal intelligence
report. Built to submit.

Not a summary. Not a spreadsheet. Lexi produces a structured intelligence report — with signal evidence, overall rating, and methodology disclosure — formatted to be submitted directly to the IRS or ATO if required, or attached to the return as professional substantiation.

  • · Overall rating — pass, medium, or high exposure
  • · Confirmed signals with transaction-level evidence
  • · Gateway identification — named platforms, transaction count, combined value
  • · Executive brief and summary suitable for professional reliance
  • · Signed PDF — IRS and ATO jurisdiction labelled throughout
  • · Full methodology disclosure — defensible if challenged
  • · Data permanently deleted 30 days from report date
Intelligence Report
Confidential · Professional Use
Subject James R. Mitchell
Analysis period 1 Apr 2024 — 30 Apr 2025
Generated 18 March 2026
Overall rating Medium
Signals detected 5 confirmed · 0 possible
Transactions flagged 14 · combined $3,524.68
Coinbase Commerce5 signals
BitPay3 signals
NOWPayments · undisclosed6 signals
Summary
Analysis returned an overall rating of Medium. 5 signals confirmed via entity library matching. 14 transactions flagged totalling $3,524.68. Signals consistent with possible undisclosed crypto payment activity — warrant further investigation.
Pricing

Simple.
Per report.

One price. No subscription. Upload the statements, receive the report, attach it to the file or submit it. Done.

Lexi · Crypto Reasonableness Report
$ 79
Per report · USD or AUD · No subscription
12 months of bank statements analysed — every transaction line
Entity library match against known crypto payment gateways
Confirmed signals with transaction-level evidence
Overall rating — pass, medium, or high exposure
Formal intelligence report — signed PDF, IRS & ATO framed
Suitable for submission, voluntary disclosure, or file substantiation
Data permanently deleted 30 days from report date
Volume pricing available. Firms running five or more reports per month can access a discounted credit pack. The $79 fee is readily billable to the client as a disbursement.
Questions

What accountants
need to know.

Everything about what Lexi searches, how it handles the data, what the report contains, and how it should be used professionally.

Ask Us Directly
What exactly is a reasonableness test for crypto?

A reasonableness test is a professional due diligence step — you're not certifying your client's tax position, you're documenting that you checked the available evidence before signing off. Lexi reads your client's bank statements for the year and identifies every transaction that matches a known crypto payment gateway. If signals are present that don't appear in the declared return, that's a discrepancy worth investigating. The report gives you the documented basis for that inquiry — or for a clean file note if nothing is found.

What do I need to upload?

12 months of your client's bank statements for the relevant tax year — PDF or CSV format. That's it. Lexi reads every transaction line against its entity library of known crypto payment gateways. No wallet addresses, no exchange logins, no additional client information required.

What gateways does Lexi's entity library cover?

Lexi's library includes known transaction identifiers, merchant names, and reference codes for Coinbase Commerce, BitPay, NOWPayments, CoinGate, Oxapay, Crypto.com Pay, TripleA, and others. The library is maintained and updated as new platforms become significant. Lexi matches on the patterns that actually appear in bank statement transaction descriptions — not just gateway names.

What if my client has no crypto payment activity?

If Lexi finds no signals across the 12 months of statements, the report returns a clean pass — no gateway activity detected. This is itself a valuable professional document. You have an auditable record that a minimum inquiry was conducted and nothing was found. Many accountants run the report routinely for business clients as a matter of standard practice, regardless of expectation.

Can the report be submitted to the IRS or ATO directly?

Yes — that is precisely what it is designed for. The report is a formal intelligence document, structured with an executive brief, signal assessment, transaction evidence, and methodology disclosure. It is formatted for professional submission and can be included in an ATO voluntary disclosure package, attached as IRS substantiation documentation, or filed as a tax agent work paper. It is not a summary or internal note — it is a submittable report.

How does this relate to the ATO's data-matching program?

The ATO obtains transaction data directly from crypto exchanges and payment processors operating in Australia. LexCrypta's report is an independent minimum-inquiry — your own documented check, distinct from whatever the ATO may already hold. If Lexi finds gateway signals that don't appear in the declared return, you are in a far stronger professional position having identified them proactively than waiting for an ATO data-match letter to surface them after lodgement.

How long is client data retained?

The uploaded statements and all data associated with the analysis are permanently deleted from LexCrypta's systems 30 days from the report date. The PDF report itself is yours to retain or delete in accordance with your own obligations. We do not retain copies of issued reports after that period.

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our team.

Whether you want to run your first search, discuss firm pricing, or integrate Lexi into your workflow — we're here.

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