See also:
gordonlawltd.com/irs-penalty-abatement/
www.gmlaw.com/news/irs-penalties-and-what-you-can-do-about-them/
www.goldinglawyers.com/the-irs-targets-foreign-accounts-assets-trusts-and-gifts/
www.meadowscollier.com/hidden-risks-of-not-filing-irs-foreign-information-returns-what-you-need-to-know
www.goldinglawyers.com/international-information-return-penalties-2020-irs-summary/