$20,000 transacted in a single year during 2013-2015. So for example if I used Coinbase then, and bought $25,000 of Bitcoin in 2014, Coinbase would be handing over Info to the IRS on me. The BTC price doesn't matter, so if you bought 3 bitcoins back then that were worth $500 a Bitcoin and now you're sitting on $30,000 you'd be fine.