Just ran into this issue.
My 1099-B was having 5 pages of penny value transactions, all from a single stock. So I went the summary route to avoid having to enter hundreds of those "micro" transactions. Sure enough, got the annoying Form 8353 mail-in instructions after e-filing my return.
Decided I am not going to bother, as the gross proceeds (Box 1d) from the 1099-B comes under $10. Pretty certain the IRS is not going to waste time on this. If they do follow up, I know what to print and send in.
