You should be aware that the IRS doesn't really understand that bitcoin address change doesn't necessarily mean transaction. For instance, before the segwit fork, I took all my coins off Coinbase and sent them to my hardware wallet. But the IRS is attempting to audit Coinbase users and they may make the assumption that you owe them money if you send them offline to your hardware wallet because they can't know if you own the other address or not. This will be an ongoing issue as regulators get educated on the subject. Currently they're making stupid mistakes because they don't understand the technology.