By changing the position of the crypto question and having all 1040 filers respond to it, the IRS is making it much harder to claim ignorance of the rules. Lying on a tax return is a bad idea because filers sign returns under penalty of perjury, and juries often side with the IRS when it’s clear a taxpayer has lied. The change to the crypto question and other recent actions show the IRS is taking cryptocurrencies seriously as a threat to the tax system, whether the noncompliance is by enthusiasts who owe little or by sophisticated international criminals. In two recent nontax criminal cases—one involving theft by North Korea and the other involving the sale of child pornography by a Dutch national—the IRS has provided key assistance because of its growing expertise in cryptocurrencies.

https://www.wsj.com/articles/the-irs-sets-a-trap-for-cryptocurrency-tax-cheats-11601026202