More details can be found in the IRS guidelines that were linked in the article: https://www.irs.gov/pub/irs-drop/n-14-21.pdf (see questions 1, 6 and 7).
The article outlines an interesting situation specific to bubble valuations like the dot com boom or (possibly) crypto currency in which you can easily end up owing far more in taxes to the IRS than the current worth of your holdings.
That, to me, is worthy of discussion and a front page place on a tech news site.