Tezos network equity holders Josh Jarrett and his wife Jessica Jarrett have once again filed a lawsuit against the US Internal Revenue Service (IRS) regarding the tax treatment of their tokens. In the latest lawsuit filed on October 10th in the Tennessee federal court, the Jarretts argued that the tokens they created through staking should be considered property and only taxable upon sale, not before. They believe that staking tokens involves creating a "new property" because no one else owned them before, making them similar to "a farmer's crop, a writer's manuscript, or a manufacturer's product" in that they do not generate any income before being sold.