About Garrett
Garrett came up through Big 4 public accounting, where tax positions have to survive review, documentation standards are non-negotiable, and every number needs a workpaper behind it. He then spent multiple years in family office tax work, handling complex, multi-entity portfolios where a single return could span dozens of asset classes.
When crypto created a new category of tax complexity that most CPAs would not touch, Garrett went the other direction: he specialized in it. Today he is the CEO of COS Elite, a leading full-service crypto CPA firm serving high-net-worth individuals, funds, and businesses with complex digital asset portfolios.
As Director of Tax and Compliance (external) for Count On Sheep, Garrett oversees the tax positions, review standards, and compliance framework behind the crypto tax reports Count On Sheep produces. His work bridges two worlds that rarely speak the same language: on-chain data and IRS reporting. The standard is the one he learned at the Big 4, an audit-ready file where every gain, loss, and income event traces back to a verifiable record.
Areas of expertise
- Form 8949 and Schedule D preparation for high-volume crypto activity
- Form 1099-DA reconciliation and broker-report corrections
- Cost basis reconstruction when exchange history is missing or incomplete
- DeFi, NFT, staking, and mining income classification
- Tax-loss harvesting and wash sale rule strategy for digital assets
- Multi-wallet, multi-exchange reconciliation under the per-wallet basis rules
- IRS crypto letters and back-year cleanup
Guides written by Garrett
| Guide | Topic |
|---|---|
| 1099-DA Cost Basis Wrong or Missing: How to Fix It Before You File | Is your 1099-DA cost basis blank, zero, or wrong |
| 2026 Crypto Capital Gains Tax Brackets (Real Examples) | 2026 crypto capital gains tax rates for short and long-term holdings |
| Amended Crypto Tax Return: How to File Form 1040-X in 2026 | How to file Form 1040-X to fix unreported crypto, missed cost basis, or a wrong 1099-DA |
| BitMEX Is Shutting Down: Taxes, Deadlines, and What to Do Before September 23, 2026 | BitMEX closes September 23, 2026 |
| Bybit Taxes Explained (2026): Former US Users, Perpetuals, Futures, Earn & IRS Reporting | US restrictions, the Unified Trading Account, perpetuals and futures, options, bots, copy trading, Earn |
| Coinbase 1099-DA: Don't Panic. Do This Before Filing | Coinbase tax form 1099-DA showing high proceeds or missing basis |
| CoinLedger Review 2026: Is It Worth It? | Our independent CoinLedger review covers TurboTax integration, pricing, accuracy, DeFi limits |
| CoinLedger vs CoinTracker 2026: Which Tool Is Better? | How the two US crypto tax tools compare on exchange coverage, TurboTax integration, DeFi handling |
| CoinLedger vs Koinly 2026: Which Crypto Tax Tool Wins? | We tested CoinLedger and Koinly on real client data |
| CoinTracker Review 2026: Is It Legit and Accurate? | Our independent CoinTracker review tests legitimacy, safety, pricing, accuracy, per-wallet basis |
| Crypto Gambling & Sweepstakes: 2026 Tax Rules | How crypto gambling winnings, prediction markets, and sweepstakes are taxed in 2026 |
| Crypto Gift Tax 2026: $19k Exclusion & Estate Planning | The $19,000 annual exclusion, lifetime exemption, when Form 709 is required, and estate planning basics |
| Crypto Tax Accountant Near Me? Why Specialization Beats Location (2026) | Searching crypto tax accountant near me |
| Crypto Tax Advisor vs. Software: Which Do You Need? | Cost, accuracy, and where software fails on DeFi and cost basis |
| Crypto Tax Guide 2026: IRS Rules, Forms & Rates | Master your 2026 crypto taxes |
| Crypto Tax-Loss Harvesting 2026: Wash-Sale Rules | How to use crypto tax-loss harvesting in 2026 |
| Crypto Taxes by State: All 50 States Compared (2026 Guide) | Compare all 50 states plus DC, from zero-tax Texas and Florida to California's 13.3% top rate |
| Crypto Taxes for the Average Investor: What You Actually Owe (2026) | What's taxable, what you owe, the 2025 rule changes, and how to file without overpaying |
| Crypto Wash Sale Rule 2026: Does It Apply? (No, and Here Is the Loophole) | Does the wash sale rule apply to crypto in 2026 |
| Crypto.com Tax Documents: How to Get Forms and CSVs for 2026 | Get your 1099-DA and 1099-MISC, export App and Exchange CSVs, fix missing basis |
| FBAR & Form 8938 for Crypto: Foreign Exchange Reporting | Do you need to file FBAR or Form 8938 for foreign crypto exchanges |
| FIFO vs HIFO vs Spec ID for Crypto Taxes | Compare FIFO, Specific Identification (e.g. HIFO) for crypto taxes with real calculations |
| Filed a Tax Extension? What Crypto Investors Need to Do Before October 15, 2026 | The tax extension deadline is October 15, 2026 |
| How Crypto Income Tax Works: Staking, Mining, Airdrops (Plus Crypto Tax Planning for 2026) | Is staking taxable? How mining, airdrops, and crypto wages are taxed as ordinary income in 2026 |
| How Is Crypto Taxed in the US? (2026 Guide) | How crypto is taxed in the US for 2026 |
| How to Do Your Crypto Taxes: The Complete 2026 Guide | What is taxable, gather records, pick software, reconcile, choose a cost basis method |
| How to File Crypto Taxes: Form 8949 & Schedule D | Report crypto on Form 8949 and Schedule D for 2026 |
| How to Optimize Your Crypto Cost Basis in 2026 | What each cost basis method does to your crypto tax bill |
| How to Reconcile Form 1099-DA With Your Crypto Records (2026) | Got a 1099-DA from your exchange |
| How to Report Form 1099-DA on Your Tax Return | How to report Form 1099-DA on Form 8949, carry the totals to Schedule D, fix missing basis |
| IRS Letters 6173, 6174, 6174-A: What to Do | Got an IRS crypto letter? Learn the difference between Letters 6173, 6174, and 6174-A |
| Koinly Review 2026: A Crypto Tax Specialist's Honest Take | Accuracy, DeFi handling, pricing, the per-wallet rule, where it shines, where it struggles |
| Koinly vs CoinTracker Accuracy Test: Same Data, Two Tools | A hands-on Koinly vs CoinTracker accuracy test using the same crypto transaction data, including DeFi |
| Kraken 1099-DA: What It Reports and How to Fix Cost Basis | What Kraken reports to the IRS, why cost basis may be missing |
| KuCoin Taxes Explained (2026): Former US Users, Futures, KCS, Staking & IRS Reporting | The US account closure, how to retrieve historical records, futures, KCS, trading bots, staking |
| Lost or Stolen Crypto: Are Losses Deductible in 2026? | Most theft losses are not deductible under TCJA, but abandonment and Ponzi rules leave real options |
| NFT & DeFi Taxes: Liquidity Pools, Staking, Lending | Liquidity pools, staking, lending, and NFTs each have tax traps, including the 28% collectible rate |
| Per-Wallet Crypto Cost Tracking: Rev Proc 2024-28 | Rev. Proc. 2024-28 requires per-wallet crypto cost basis tracking |
| Robinhood Crypto Taxes Explained (2026): Form 1099-DA, Cost Basis, Tax Lots, Staking & Wallet Reporting | Robinhood tax forms missing cost basis |
| Taxable vs Non-Taxable Crypto Events: 2026 Cheat Sheet | Which crypto transactions trigger taxes in 2026 |
| The Complete Binance.US Tax Guide (2026): 1099-DA, Futures, Margin, Earn, OTC, Cost Basis & IRS Reporting | Binance.US tax records missing cost basis |
| The Complete Gemini Tax Guide (2026): 1099-DA, OTC Trading, Staking, Cost Basis & IRS Reporting | Gemini 1099-DA showing gross proceeds, not gains |
| The Crypto.com Tax Guide (2026): 1099-DA, DeFi Wallet, Visa Card Rewards, Earn, Cronos & IRS Reporting | 1099-DA, App vs Exchange vs DeFi Wallet, Visa card rewards, Earn, Cronos staking, NFTs |
| The Ultimate CoinLedger Guide (2026): Setup, Imports, Error Fixes, Reports, and Filing | The complete CoinLedger guide for 2026 |
| The Ultimate CoinTracker Guide (2026): Setup, Pricing, Cost Basis, Fixing Errors, and Filing | The complete CoinTracker guide for 2026 |
| The Ultimate Koinly Guide (2026): Setup, Imports, Cost Basis, Error Fixes and Tax Reports | Pricing, account setup, API and CSV imports, DeFi handling, cost basis settings, error fixes |
| TurboTax Crypto Taxes 2026: How to File Crypto in TurboTax | How to import your Form 8949, which TurboTax version you need, DeFi limits, the 1099-DA |
| Ultimate Coinbase Tax Guide (2026): 1099-DA, Cost Basis, Staking, Advanced Trading, Base & IRS Reporting | Coinbase tax forms missing cost basis |
| Ultimate Kraken Tax Guide (2026): 1099-DA, Cost Basis, Trading, Staking, Futures & IRS Reporting | Kraken tax documents missing cost basis |
| Ultimate MetaMask Tax Guide (2026): Wallet, DeFi, NFT & Staking Taxes | The complete MetaMask tax guide for 2026 |
| Uphold Tax Guide (2026): Tax Documents, 1099-DA, XRP, Debit Card Spending & IRS Reporting | Where to get Uphold tax documents, what the 1099-DA reports, XRP and debit card rules |
| Will Your Harvested Crypto Losses Survive 1099-DA? A Basis Reconciliation Guide | Reconcile 1099-DA proceeds and transferred-lot basis to prove harvested crypto losses, correct zero basis |
Forms and software pages
| Guide | Topic |
|---|---|
| Best Crypto Tax Software for DeFi 2026: Ranked & Tested | Comparing DeFi support, chain coverage, pricing, and reports |
| CoinLedger: Features, Pricing, and Limits | CoinLedger imports, pricing, tax forms, and limitations |
| CoinTracker: Features, Pricing, and Limits | CoinTracker imports, pricing, tax forms, and limitations |
| Crypto Tax Form 8949: How to Fill It Out Line by Line (2026) | Reporting crypto disposals and adjustments line by line |
| FBAR & Form 8938 Crypto 2026: Do You Have to File? | Foreign crypto account reporting thresholds and penalties |
| Form 1040 Digital Asset Question: Yes or No? | When to answer yes or no on Form 1040 for digital assets |
| Form 1099-DA 2026: Proceeds, Cost Basis & Timeline | What brokers report and how missing cost basis affects filing |
| Form 709 Crypto Gift Tax 2026: When You Must File | Crypto gifts, annual exclusions, and Form 709 filing rules |
| Koinly Review 2026: Our Top Crypto Tax Pick | Koinly coverage, DeFi support, reporting, and limitations |
| Koinly vs CoinTracker 2026 | Comparing Koinly and CoinTracker for different crypto portfolios |
| Monero & Privacy Coin Taxes: What the IRS Can See in 2026 | How the IRS connects privacy coin activity to taxpayers |
| Schedule 1 Crypto Income 2026: Staking & Airdrops | Reporting staking, airdrops, forks, and interest as income |
| Schedule C Crypto 2026: Mining as a Business & SE Tax | Mining business income, deductions, and self-employment tax |
| Schedule D Crypto 2026: Net Your Gains and Losses | Netting crypto capital gains and losses from Form 8949 |
| TokenTax Review 2026: A Legacy Crypto Tax Tool | TokenTax features, forms, pricing, and limitations |
| TurboTax Crypto Review 2026: Great Filing, Weak Recon | Using TurboTax for filing after crypto reconciliation |
| ZenLedger Review 2026: Accountant-Friendly Crypto Tax | ZenLedger coverage, tax forms, interface, and support |
CEO of COS Elite
Garrett is the CEO of COS Elite, a leading full-service crypto CPA firm. For full-service filing, entity work, and advanced tax planning on complex portfolios, his firm handles the engagements that go beyond report preparation.
Work with the team Garrett oversees
If your crypto history spans exchanges, wallets, and chains, and your CPA will not touch it, this is exactly the work Count On Sheep does. Book a free consultation and talk through your situation.
See how it works