See also:
www.nexsenpruet.com/insights/the-irss-2020-dirty-dozen-list-is-out-future-list-of-enforcement-and-compliance-priorities-forthcoming
www.hklaw.com/en/insights/publications/2021/09/irs-adds-a-potential-self-dealing-transaction-to-the-no-rule-list
www.step.org/sponsored-content/us-court-deems-foundation-foreign-trust-leading-tax-penalties