Does Raydium report to the IRS?

Excuse me, could you please clarify whether Raydium, being a company involved in the cryptocurrency industry, is obligated to file tax reports with the Internal Revenue Service (IRS) of the United States? Are there any specific regulations or guidelines that govern their tax reporting responsibilities, especially given the unique nature of cryptocurrency transactions and their potential implications for taxation? It would be greatly appreciated if you could elaborate on this matter.