Once an IRS investigation or audit is opened, it’s too late to make amends, warn tax lawyers.
Source: https://cointelegraph.com/news/u-s-law-firm-says-irs-is-coming-after-coinbase-users-who-evade-taxes
U.S. law firm says IRS is coming after Coinbase users who evade taxes
November 11, 2020
CoinTelegraph