[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.