There's no such thing as "tax evaders"... are only men that defend their results from labor work. from robbers.

CoinDesk also has an article on this.

The IRS has previously served such summons's on companies like Kraken and Circle, and typically does so when it wants to confirm whether the recipient's customers are properly reporting their taxes. Cryptocurrency transactions are taxed like property, with the IRS collecting capital gains tax on every transaction.

US IRS Can Issue Summons to Bank Serving Crypto Broker SFOX Customers in Search of Tax Evaders https://www.coindesk.com/policy/2022/09/23/us-irs-can-issue-summons-to-bank-serving-crypto-broker-sfox-customers-in-search-of-tax-evaders [Archive]