I'm honestly not sure how many traders are gonna pay the tax man for crypto gains this year...since the IRS in the US has no way to gain access to this data right now (not without an audit or by colluding with the NSA's terrifying tracking power of everyone with a web connected device anyway).
Right now the exchanges aren't required to report gains / losses to the IRS like stock brokers are. But not paying taxes now even though the IRS might not find out for another few years is for sure a risky game to play, especially if you've made 5 figure profits or more. I have a feeling when they do go after people it'll be the bigger fish first and then they'll make an example out of some of them to scare people into paying up.
Regarding the price, yeah the death cross is a concern but I don't think TA is gospel either. It's just one of many tools. People selling due to the death cross only is kind of like the tail wagging the dog in my opinion.
The banks report deposits and withdrawals to the Internal Revenue Service, ad we all know there is only but a few off ramps for fiat, so the tax man will get people this year, believe me, especially the ones who made 5 figures or more.
As for the death cross is concerned, I personally would rather wait and see how it plays out, it makes no sense to risk it in my opinion, but I do appreciate you positive sentiment.