@AHHHH-taxes
(a) First the bad news --- you are ultimately responsible for the return filed ( whether a tax preparer or YOU prepared and transmitted the return. You are signing the jurat saying that all the details are true.
(b) Just because you forgot or mistakenly checked the wrong box is no cause for alarm. A 1040-X that does not change tax liability is generally not needed. Even if you file a 1040-X to correct the declaration that you on wed digital assets , it will not change your tax burden and therefore probably not required.
(c) The purpose of Digital Assets question is to put on record that you have such assets or participated in transactions with such assets --- downstream it will be a capital asset and therefore capital gains ta may be due. That is all it trying to do.
(d) There are actually three kinds of audits---- single parameter audit ( when your return was flagged as unusual claim on one type of deduction ; general compliance audit ( when every claim is audited of a randomly selected return); and lastly parametric value audit -- this is done to set the gate values of checks ( parameters by looking at a large number of return. Note that most these internal audits may not result in an actual notification to you.
Audits cost a lot of manpower / $ and as such there is always a cost/benefit test to see if the cost is worth the audit.
So rest assured that as long as you follow the rules and have back-up documents to prove your claim, there is nothing to worry about.
That is my view ( based on my own interactions as a volunteer at US treasury, years ago ).
