Like an exchange I did just this morning: $10,000 VHDYX -> $10,000 VFIAX.
It creates two orders a sell and a buy. I'm taxed capital gains on the $10k sale (about $600 gain) and the buy has nothing to do with it, until I sell it in 5 years.
Let's not kid ourselves... Nobody is going to be reporting crypto-to-crypto exchanges.
Premeditated tax-negligence is fraud according to the IRS, but the thinking remains.
How many convictions will it take? Depends on how much is on the line.
[1] Currently that means excluding items individually or collectively worth more than 25% of the gross income actually stated on the return.
[2] If your omission of crypto-currency income is within 25% of your actual stated gross income, the IRS only has 6 years to audit you and assess penalties...unless they decide that the omission is a deliberate attempt to evade taxes, in which case the unlimited statute of limitations could apply.