Is KYC reported to IRS?

Good day, I've been hearing a lot about Know Your Customer (KYC) requirements in the cryptocurrency space, and I'm wondering if these procedures are reported to the Internal Revenue Service (IRS) in the United States. Specifically, do cryptocurrency exchanges and platforms that collect KYC information from their users need to share this data with the IRS for tax purposes? I'm trying to understand the extent of data sharing and reporting that takes place between these entities and the tax authorities. Additionally, are there any regulations or guidelines that govern how and when KYC data should be disclosed to the IRS? Thank you for your time and attention to this matter.