@nettmann - Why? How could that possibly be a good idea?
So you are wondering if you should violate IRS rules on the premise that they won't catch you? I would not bet on that needing a human to catch it. I'm pretty sure a computer can catch it and then put it in a stack of returns to be manually reviewed.
" The basic rule is that the IRS can audit for three years after you file, but there are many exceptions that give the IRS six years or longer. For example, the three years is doubled to six if you omitted more than 25% of your income. This 25% rule can apply to tax basis too."
