The Internal Revenue Service (IRS) has issued a temporary relief that is expected to benefit CeFi exchange users in 2025. The relief addresses concerns raised by the final Section 6045 Custody Broker Regulation, which will take effect on January 1, 2025, requiring first-in, first-out (FIFO) accounting for digital assets unless a preferred method such as Highest-In, First-Out (HIFO) or Spec ID is selected.