No. You are required to report any sales, conversions, payments, and income to the IRS. In addition, all users self custody their securities and are therefore responsible for tracking their own tax reporting such as capital gains and losses. You may request a report of your activity by emailing firstname.lastname@example.org. It is up to you to track cost basis information, especially for crypto activity that was transferred to INX ONE from other exchanges and/or wallets. For additional requirements, please consult your accountant.