US Internal Revenue Service (IRS) has issued a temporary relief measure that is expected to benefit CeFi exchange users by 2025. This relief measure addresses concerns raised by the final version of the 6045 rule for custodial brokers, which will take effect on January 1, 2025, requiring the use of the first-in, first-out (FIFO) accounting method for digital assets, unless a preferred method such as highest-in, first-out (HIFO) or Spec ID is chosen.