回複：回複：沒說我們漏報，是問我兒子為何不繼續每年報稅...

This must related to the stock account you opened with your son's name. Stock broker usually reports to IRS by trades. Within your son's account, any trade has any gain that should alert IRS and they don't have your account total loss and gain. You write a letter to IRS to detail all the trades and attach all the support documents. I think that should be OK. Good luck