First of all you have to remember we never "send" any Bitcoin anywhere. What happens is that we are using software to change code. (Assigning ownership of Sats) Thus, lightning and on-chain "transactions" are just free-speech and not taxable. If you are trading USD for Sats through a KYC exchange, end of year they send you tax data with every (traceable) USD trade crunched for you. Then give the devil his due. Nothing more.