it's not a big issue. but income should report all income. years ago, when I handled client audits, the agents never bother to make small adjustments. like say for a $50 charitable contribution for which the client did not have the receipt. the agent had every right to change the return and then the IRS would bill for taxes penalties and interest. The agent passed on the adjustment, he intimated the reason was that the cost of him writing up the forms to do the adjustment which then have to be reviewed by a supervisor and then processed thru the IRS computer system to generate a bill for less than $10 would cost the IRS more than the $10. this was years ago. and a particular agent. whether this is common policy today with the IRS is unknown
