Is a wash sale an issue if you do not report it?

Hi there,

A bit new to some of the investing laws in the US and I have a question about wash sales rules?

If I sell one stock in one platform and buy the same stock in another I know that triggers a wash sale from a legal perspective but that is only illegal or a penalty if you try to report those loses is that correct?

I am in an unique situation where I need to have a certain amount if funds in one platform but transfering the stocks will take too long so I am wondering if I could sell, transfer the money and buy again without incurring in anything illegal as long as I do not claim those losses.

And last question, does the wash sale rule apply to the sale as a whole or to individual lots? Let me explain it:

I have a 200 shares of a stock that I bought 100 shares at 1 USD and 100 shares at 2 dollars. Total cost is 300 USD now the stock is at 1.62 so worth 324, if I sell my position and buy again would this trigger a wash sale even though as a whole I am reporting a 24 USD profit?

I hope I am making sense.

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Thanks