[gamblor956]

You wouldn't be, if you were an unwitting recipient, precisely because as a recipient you can't actually control who sends tainted crypto to you. In this hypothetical, just report it to the feds and they'll provide an address for you to send the "gift" to.

You'd only get into trouble if the feds see a large, ultimately untraceable transaction from your crypto accounts prior to the "gift," in which case you'd have to explain to their satisfaction why you had a large untraceable transaction followed shortly by the recipient of tumbled crypto. (It's doable, you just have to be able to explain it.)

[int_19h]

What if it gets sent to an account that you don't closely track, and thus fail to report it to the feds?

[vageli]

What happens if you receive dividends on a trading account you don't closely track, and fail to report it to the IRS?

[int_19h]

Given how easy it is to create a wallet (or a dozen), and how many have already been created in years long before this became an issue, I don't think that's a fair comparison.