Does BitMart report to IRS?

Excuse me, could you clarify for me if BitMart, as a cryptocurrency exchange platform, is obligated to report any transactions or activities to the Internal Revenue Service (IRS) of the United States? I'm curious about their compliance with tax regulations and whether users should be aware of any potential tax implications when using their services. Additionally, if BitMart does report to the IRS, what specific information is typically disclosed and what steps does the platform take to ensure compliance with relevant tax laws?