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Yes, Coinbase reports to the IRS.
There is no definitive answer to this question as Coinbase's reporting to the IRS will depend on a number of factors, including their specific business model and operations. Some people believe that Coinbase should report to the IRS due to their role as an online exchanger of currency, which is a type of business that is subject to US federal income taxes. Others believe that Coinbase does not have a significant business relationship with the US government and therefore does not need to report to the IRS, as is the case with other businesses that do not engage in a pattern or practice of revenue-generating activities with the US government.
Some people believe that Coinbase does not report to the IRS because the company is a digital currency exchange and not a money transmitter. Others believe that Coinbase does report to the IRS because it is a money transmitter and is required to file reports with the agency.
Some people believe that Coinbase does not report to the IRS, and that this is a problem because Coinbase is a digital asset exchange and therefore could be used to launder money. Others believe that Coinbase does report to the IRS, and that this is a good thing because it allows the IRS to track and investigate money laundering and other illegal activities.
There is no single answer to this question as Coinbase does not appear to report to the IRS. However, Coinbase does voluntarily disclose its financial statement to the SEC and has been willing to answer regulatory questions from the SEC. In addition, Coinbase has been one of the most vocal critics of the recent IRS crackdown on bitcoin.