That's not how audits work, the OP is just hilariously naive. The burden is on you to produce your records and prove you paid your taxes and accounted for all your income, not them. They don't need to prove you own x bitcoins, just that there are discrepancies you can't account for. That's tax evasion, period. Being able to prove how much you owe is just a bonus. They might not be able to ding you for the full amount you actually owe if they can't find it, but that isn't going to be much consolation when you're sitting in your cell and Bubba decides you got a purty mouth. IRS isn't as dumb as some you seem to think, and I have no doubt they'll be looking to make examples of some folks. Won't be me, I'm straight and legal.