Wash sale rule for crypto - does it actually apply now?

English isn't my first language so bear with me. Been tax loss harvesting BTC and ETH pretty aggressively. Sell at a loss, wait a day, rebuy to maintain exposure.

My accountant mentioned the wash sale rule. I thought crypto was exempt from this since it's property not securities? Anyone know the actual IRS position on this in 2025?

Ngl thanks for this thread - super helpful as I'm doing my 2025 taxes right now. Didnt realize I could still harvest losses aggressively last year. At least I have that info for going forward.

Question - do these rules apply differently to mined crypto vs purchased crypto? I mine ETH and wondering if the cost basis calc changes anything haha.