Does Gumroad issue a 1099?

I'm curious to know, does Gumroad issue a 1099 form for its users who generate income through the platform? As a cryptocurrency and finance professional, I'm well aware of the importance of tax compliance and would like to ensure that I'm meeting all the necessary requirements when it comes to reporting my earnings. Can you clarify whether Gumroad issues 1099s and what steps users should take to ensure they're fulfilling their tax obligations?