Tezos network rights holder Josh Jarrett and his wife, Jessica Jarrett, have again filed a lawsuit against the IRS, alleging its tax treatment of their tokens. In their latest lawsuit, filed in federal court in Tennessee on October 10, the Jarrett couple argued that the tokens they created by pledging should be treated as property and subject to taxation only when sold, and not before then. Pledging tokens, they argue, involves creating a "new property" because no one else has owned them before, making them the same as "a farmer's crop, a writer's manuscript, or a manufacturer's product" and generating no income until they are sold.