Think about it. Is the IRS attempting to tax your relative when you give a relative $50 in a Birthday card? No. I’m sure if you happen to accrue a huge amount of Bitcoin you are going to have to report it, especially if you move it to an exchange and sell. But if you are just zapping micropayments and getting zapped it evens out. If you never try to cash out via an exchange, they have no idea you even have sats. Worst case scenario if they find out you get a letter requesting you pay them some tiny amount. Sats micropayments are nothing to worry about.