Does AAVE report to IRS?

Could you elaborate on whether AAVE, as a decentralized financial protocol, is obligated to report its transactions or financial activities to the Internal Revenue Service (IRS) of the United States? Given the nature of cryptocurrencies and decentralized finance, I'm curious to understand the legal and regulatory framework surrounding this matter. Specifically, does AAVE have any legal responsibility to disclose user transactions or financial information to the IRS, or is it exempt due to its decentralized and peer-to-peer nature? Clarifying this would be valuable for those involved in the cryptocurrency community and interested in understanding the compliance requirements for such protocols.