Generating a taxable event to buy a burrito seems like a bit of a stretch for being considered as usable. I think you’d honestly be better off using a credit card and paying off the balance with Bitcoin once a month as opposed to having another line on your taxes every time you stop for a taco. It’s a step in the right direction though. Making small events like this non-taxable would go a long way towards adoption now that the payment rails are being implemented.