Why does every trade my agent makes create a liability I cannot measure?

An autonomous AI agent executing on-chain transactions does so without an invoice, a broker, or any reporting anchor connecting each settlement to a specific taxpayer. In January 2026, 20 million machine-to-machine payments ran through Coinbase's x402 infrastructure alone, each settling atomically in stablecoins with no human in the loop and no cost-basis record attached. The IRS has not issued guidance specifically addressing AI agent transactions, and the revised interagency model risk governance framework SR 26-2 from April 2026 explicitly excluded agentic AI from its scope. Any human whose agent transacts on their behalf is nominally liable but has no tooling to reconcile thousands of micro-settlements back to holding periods in a form a tax return can use. The gap between agent transaction velocity and reporting infrastructure widens every month.