www.duanemorris.com/alerts/new_irs_audit_program_focuses_unfiled_forms_reporting_transactions_foreign_trusts_0920.html
www.irs.gov/businesses/corporations/lbi-active-campaigns#collapseCollapsible1600782282250
www.daypitney.com/insights/publications/2021/11/fog6-special-tax-returns-receiving-foreign-gifts