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December 19, 2023

FTX Values Claims of Creditors Based on Prices of Digital Assets During Collapse of Exchange

By Conor Devitt

Recent court documents indicate FTX’s creditors’ digital asset claims will be based on the near-bottom crypto prices at the time of the disgraced exchange’s collapse back in November 2022.

A recent disclosure statement shows that FTX’s lawyers are proposing that claims regarding digital assets will be calculated and processed by converting the value of the crypto into cash based on the exchange rate on November 11th, 2022, the day the now-defunct exchange commenced its Chapter 11 case.

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Crypto prices had cratered at the time due to the FTX turmoil and the related contagion spreading throughout the sector. Bitcoin (BTC), for example, was trading at around $16,600 on November 14th, 2022, compared to $43,170 at time of writing. Ethereum (ETH) was trading at around $1,250, compared to $2,238 currently.

Earlier this month, FTX’s lawyers pushed back against the U.S. Internal Revenue Service’s (IRS) efforts to claim billions of dollars in unpaid taxes from the bankrupt crypto exchange, according to a Bloomberg report.

The lawyers claimed in a court filing that the IRS’s demand for $24 billion in unpaid taxes would come at the expense of the victims of the exchange’s fraud.

FTX’s legal team has also reportedly argued that the bankrupt crypto exchange owes no taxes to the IRS since it repeatedly recorded losses over its three-year lifespan.

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