In 2019, Joshua Jarrett paid income tax on 8,876 Tezos tokens he earned through staking. In 2020, Jarret asked the IRS to return the taxes he paid, arguing that the tokens were not income, but rather “created property.” The IRS currently treats digital assets as property for tax purposes, but assets generated through staking may also be taxed as income, as happened in Jarrett’s case.
Source: https://www.coindesk.com/policy/2022/02/03/irs-offers-tezos-staker-refund-on-rewards-tax-in-break-from-current-policy/