Just pay the damn tax. If you’re thinking “will the IRS care,” avoid the hassle and pay it. Forgetting $32 of gains is one thing. Wilfully determining the IRS won’t come after you is another.
No, despite their reputation, the IRS is pretty reasonable about stuff like this, at least in my experience. They're relentless if they think you owe a ton or were malicious, but they don't intentionally trump up penalties on the every day person.
It makes more sense to go after the targets they can get the most money from. They won't bother you with your $10, it is a waste of their time compared to the thousands they can recover on larger scale, well established fraud.
They weren't jerks about it but they do seem to have a weird attention to detail for certain matters.
With 150 million tax payers, if they had a $10 cut off everyone underpaid, that’s a potential loss of $1.5 billion, over half of the annual national parks budget. Not so weird.
Even if the chance of the IRS coming back to me is small, I'd much rather pay the $10 now than deal with them later.
However, my concern is less from that and more from the $30. Will they care?
https://www.hrblock.com/tax-center/irs/tax-responsibilities/...
They do have a limited budget for enforcement and they prioritize accordingly.
I also read somewhere that the IRS is only coming after people who made $20,000 or more. (Note: I couldn't read this article due to the paywall)
Should I be concerned that they'll try to get their $10 from me and then pile on a bunch of penalties?