Hello!
The IRS considers a chain fork or split, which is mirrored, to be the creation of a new asset. Any funds distribution is classified as an airdrop.
So your opinion is misinformed and factually incorrect, sir.
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You grossly misinterpreted my point.
To clarify, Hive was a chain split, an airdrop, and a taxable event. It could not be stolen from those excluded because they never owned any.
Ownership of Hive prior to the split cannot be demonstrated because Hive didn't exist.
Steem HF23 was not a chain split, was not airdropped, and was not a taxable event. The siezed steem was stolen because it was owned. Ownership of Steem prior to HF23 is very easy to demonstrate.