It doesn't necessarily matter if it's harder to tax. If the only way to exchange Bitcoins for currency is via face-to-face transactions, 90% of what usefulness it has is eliminated. The remaining use, exchange of a virtual currency for virtual goods and services, is only useful with an easy way to get ahold of a sum of said virtual currency to begin with.
Which is to say, with a sufficiently low volume of BTC being passed around, taxing it becomes as important as making sure you tax cash transactions by roadside fruit vendors or lemonade stands.
Which is to say, with a sufficiently low volume of BTC being passed around, taxing it becomes as important as making sure you tax cash transactions by roadside fruit vendors or lemonade stands.