If you made a ton of micro payments over say the course of a year when the bitcoin price was rising relative to usd, what are you supposed to do, go back and find the exact capital gains of each micropayment and total them? That's what they are implying and few people are going to do that.
This is EXACTLY what day traders of stocks do. They have to calculate each buy and sell (which they do hundreds of times a day) and report it all at the end of the year.