www.winston.com/en/where-we-are/north-america/new-york.html#!/en/thought-leadership/court-upholds-irs-heightened-fbar-penalty.html?aj=ov&parent=276&idx=6
bakerxchange.com/rv/ff0047dcf1af36c0627ccddca84387d4e023eb06/p=5488337
www.goldinglawyers.com/eighth-amendment-challenge-to-excessive-fbar-penalties-as-unconstitutional/#page=1
See also:
bit.ly/3mIKkRU
www.meadowscollier.com/appeals-court-rules-irs-must-follow-the-constitution-regarding-fbar-penalties
federaltaxcrimes.blogspot.com/2024/09/11th-circuit-on-third-consideration.html
media.ca11.uscourts.gov/opinions/pub/files/202214058.pdf