When the Wallet Doesn't Close: L2 Internal Transaction Coverage as a Procurement Problem

Crypto tax platforms must treat L2 internal transaction coverage as a procurement issue rather than purely an engineering challenge. True reconciliation-ready support means a wallet’s native balance can be reconstructed from transaction history and verified against the live onchain balance, whereas many platforms only offer basic transaction visibility. L2-specific complexities including varying trace APIs, L2-specific fees, and explorer API dependencies create reconciliation gaps that surface as customer-facing problems like unexplained balance discrepancies.