@dascpa That just creates an audit selection issue, when IRS uses gross receipts on all schedules to determine which returns have the highest numbers.  Schedule D is for capital assets, not inventory, and practitioners who play "Trick the Computer" won't know what hit them until it's too late.  

Speaking of KPMG, there's this: "The US Public Company Accounting Oversight Board (PCAOB) on April 10, 2024, said it fined KPMG Netherlands a record $25 million for cheating on mandatory internal training exams by more than 500 of its professionals from at least October 2017 to December 2022."