On the evening of April 18, 2013, a few months before he disappeared, 90s Cypherpunk Hal Finney who received the first Bitcoin transaction from Satoshi Nakamoto and who is considered a strong candidate for Satoshi, posted the following:
"I aquired most of my coins by mining. This has no anology with currency (unless you're counterfeiting "Smiley" ) so I intend to treat bitcoins as precious metals and declare my profits as capital gains. Since I mined them more than a year earlier, they are long term capital gains. This is not as favorable as usual because it turns out that precious metals, even bullion, are considered "collectables" and taxed at a rate of 28%. Normal rate is 15%. If your overall tax rate is less than 28%, you can pay the lower rate. That is what I intend to do, based on my reading of the IRS documents."
Hal Finney not only paid taxes, he also confirmed the status of Bitcoin as a store of value, a gold 2.0.
The privacy activist and key PGP developer died in Arizona in 2014, but his body is cryonically preserved, so it may not be the end...
Source:
https://bitcointalk.org/index.php?topic=176432.msg1877928#msg1877928
http://www.latimes.com/local/obituaries/la-me-hal-finney-20140831-story.html