[whimsicalism]

Realistically what penalty do you think GP would face if they had failed to report those $15 in capital gains.

[maxerickson]

Sure, but that isn't what they are saying, they are saying that the tax code is that you report the gain.

I think most people don't report interest that is below the reporting threshold for the bank either. Doesn't change what the tax code says you are supposed to do.