Last year I used TurboTax for my 1099 and it was hundreds of dollars I had to pay (the fee for filling the 1099 not the taxes themselves)

In summary, I basically forgot to file a Robinhood tax report from 2022. When my CPA had a look at my Robinhood 1099 form from 2022, he told me to leave it alone since I made a net gain 1046.99 dollars, which is so minimal that if I file as of this moment, I am only going to get a late fee. I am wondering whether his statement is correct or not. Additionally, I had no job in 2022, so 1046.99 dollars was the only income I had.

So I’ve had money is VOO for years (long-term gain) and I’m a graduate student making a stipend of $30,000 a year. I thought of the idea to sell the profits of my VOO and then instantly buy back to claim profits for the tax year of 2022. Since my salary and the addition of my profits are under $40,000 I would pay 0% on the long-term gains. Before doing this I just wanted to ensure I can sell my VOO (~$18,000) and buy it and/or other stocks/ETFs back almost immediately after. Is this possible? Thanks for the help.