There is not a system in place to identify 100% such transitions. Because the United States is a self-reporting system, there are many issues like this that get missed- either by accident or on purpose.
With the computer systems, the IRS has been able to track more- for example, they can see when there is an RMD one year then it "disappears" or the computer might be able to trace the accounts when the final return is filed but looking at the 1099-Rs reported by Schwab (because Schwab would issue with the new tax id number).
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