No you're right. But you don't have to worry about it. It's rather a good news in fact, I hope it will be enforced heavily.
The idea is that you can be taxed ONLY if you sell the result of the fork. If there is a fork and you don't do anything with the coins then nothing is taxable.
How is it a good news? Well it decreases the incentive of a fork. Because tons of people won't get the new coins, knowing they will be taxed.
Hence less shitcoins and less forks.
That's incorrect. If you receive airdropped/forked coins, you're responsible for reporting that as income. Period.
The only loophole is that you're not responsible if you can't actually claim the coins, or have no control over them. An example of that would be if your exchange doesn't distribute the forked coins to you.