Peer-Reviewed · Mercer Law Review · Vol. 77, No. 1 · 2025
State Constitutional Law: Developments in Georgia Election Law
Co-authored with Bryan Tyson and Diane LaRoss. Bryan authored the section on Georgia constitutional standing — examining who has standing to bring constitutional challenges to Georgia's election statutes in state court, a question of growing significance as election litigation expands statewide.
Bryan Tyson · Bryan F. Jacoutot · Diane LaRoss
Read the Article →
Bitcoin · Regulation
The Lummis Amendment May Not Be Enough for Bitcoin, Other PoW Coins
The infrastructure bill's broker provision threatened to classify Bitcoin miners as brokers subject to strict IRS reporting requirements. The Lummis amendment attempted a fix — but its language may inadvertently miss the mark due to a misunderstanding of how Bitcoin's protocol actually assigns roles.
August 5, 2021
Bryan F. Jacoutot
Bitcoin · Compliance
Bitcoin Compensation Compliance: Navigating Murky Waters
Paying your employees in Bitcoin can be fraught with peril under U.S. law. The FLSA, IRS guidance, and a patchwork of state wage laws create a compliance landscape that is complicated, inconsistent, and in many respects simply unresolved. Originally published in Bitcoin Magazine.
October 2019
Bryan F. Jacoutot