A key point is mentioned at the end of the article (emphasis mine)
Quote
“The days of not reporting until you get caught are over. Crypto tax guidance is out there, and if you trade crypto, you should report gains and losses,” he tells Decrypt. “If you report something, it starts your statute of limitation. This means typically after three years of reporting, the IRS cannot come after you unless you have committed fraud or largely under reported your income. The main takeaway is that reporting something is always better than reporting nothing.”
need to ask the accountant 
