www.withersworldwide.com/en-gb/insight/irs-targets-tax-compliance-by-non-u-s-owners-of-real-estate
www.hklaw.com/en/insights/publications/2020/10/irs-audit-campaign-targets-nonresident-alien-us-real-estate-activities
www.irs.gov/businesses/small-businesses-self-employed/irs-lbi-compliance-campaigns-oct-5-2020
www.irs.gov/businesses/corporations/lbi-active-campaigns#nonresident-rental-income
www.irsstreamlinedprocedures.com/nonresident-alien-rental-income-from-u-s-property/