What’s fukked up is this vendor CDC uses sends that form to the IRS without your consent. That’s what’s pissed off a lot of people. Some have even said they’re leaving CDC because of it.
Wouldn't be surprised if coinbase, binance, and other CEX do the same thing just like the stock market exchanges. They aren't going to expect people to be honest when it comes to reporting their income and numbers cuz some may give incorrect info.
Here's an article on CB.
Does Coinbase Report to the IRS? | TokenTax
If you are on an exchange that has your personal info then they could and likely will report to irs. But they can't if it's on a DEX.