www.akerman.com/documents/res.asp?id=2762
www.loeb.com/en/insights/publications/2021/03/obligations-to-file-form-5472-for-foreign-owned-disregarded-entities
bit.ly/3J9xJBR
www.goldinglawyers.com/irs-form-5472-with-examples-foreign-owned-u-s-entity/
See also:
www.hsblawfirm.com/connect/blog/2018/single-member-llc-tax-lien