Cryptocurrency in Divorce Litigation: How to Find, Track, and Value Hidden Digital Assets

Mark DiMichael
Mark DiMichael | Citrin Cooperman Advisors LLC

Mark is the founder and leader of the firm's Digital Assets practice, focusing on addressing the unique needs of Citrin Cooperman clients in the digital asset space. Mark DiMichael is a partner in the Valuation and Forensic Services group as well. Mark's deep understanding of the digital asset industry allows him to assist clients such as mining companies, investors, investment funds, ICO/IEO token issuers, NFT marketplaces / promoters / artists, and financial services companies with a wide range of accounting, tax, and advisory issues.

On-Demand: December 9, 2025

2 hour CLE

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Program Summary

While spouses hiding assets from divorce court is nothing new, cryptocurrencies are changing the game. Bitcoin and other cryptocurrencies can be purchased for cash, held electronically without the help of a third party, and transferred nearly anonymously. This course will provide attorneys with an understanding of cryptocurrency and Non-Fungible Tokens (NFTs), how they can be identified, tracked, and valued. The course will also discuss tax concepts for digital assets and how they impact divorcing spouses that may be splitting crypto assets and the associated tax basis / embedded gain/losses of those assests.

Key topics to be discussed:

  • What is cryptocurrency?
  • Types of “wallets” a spouse might use to hold/hide cryptocurrency
  • Cryptocurrency exchanges and obtaining documents
  • Documents available
  • Investigative Techniques
  • Questions attorneys should ask their clients

This course is co-sponsored with myLawCLE.

Closed-captioning available

Speakers

Mark DiMichael, Partner | Citrin Cooperman Advisors LLC

Mark is the founder and leader of the firm’s Digital Assets practice, focusing on addressing the unique needs of Citrin Cooperman clients in the digital asset space. Mark DiMichael is a partner in the Valuation and Forensic Services group as well.

Mark’s deep understanding of the digital asset industry allows him to assist clients such as mining companies, investors, investment funds, ICO/IEO token issuers, NFT marketplaces / promoters / artists, and financial services companies with a wide range of accounting, tax, and advisory issues.

Mark’s areas of expertise include divorce litigation, economic damages analysis, fraud investigation, white collar criminal defense, and business appraisals. Mark has prepared and rebutted expert reports, and has experience working with companies in a wide range of industries. He has also provided deposition and expert testimony numerous times in federal court, state court, and arbitrations.

Honors & Awards

  • 2020 AICPA Forensic and Valuation Services (FVS) Standing Ovation Recognition
  • 2020 NYSSCPA Forty Under Forty Award

Presentations & Publications

Mark has been featured in or quoted in media including the New York Times, CNBC, Forbes, Bloomberg Tax, Accounting Today, Bankrate.com, Hidden Forces Podcast, and more. Mark regularly teaches CPE/CLE classes on digital assets and cryptocurrency, covering topics such as fraud, tax, accounting, investigation, and industry developments. He has also taught CPE/CLE classes on topics such as forensic accounting, divorce, and economic damages.

Agenda

I. What is cryptocurrency? | 2:00pm – 2:20pm

II. Types of “wallets” a spouse might use to hold/hide cryptocurrency | 2:20pm – 2:40pm

III. Cryptocurrency exchanges and obtaining documents | 2:40pm – 3:00pm

Break | 3:00pm – 3:10pm

IV. Documents available | 3:10pm – 3:30pm

V. Investigative Techniques | 3:30pm – 3:50pm

VI. Questions attorneys should ask their clients | 3:50pm – 4:10pm

Preview
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