www.goldinglawyers.com/us-tax-implications-for-gifts-from-foreign-citizens/
www.loeb.com/en/insights/publications/2022/10/do-you-have-to-file-form-3520–reporting-foreign-trusts-and-foreign-gifts-to-the-irs
www.bilzin.com/we-think-big/insights/publications/2020/12/tax-and-wealth-services-4
bit.ly/3MSbke3
Update:
insightplus.bakermckenzie.com/bm/tax/united-states-irs-to-stop-automatic-penalties-for-late-filed-forms-3520
www.meadowscollier.com/irs-abandons-automatic-assessment-of-foreign-gift-penalties
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoI6Af2pDK3mV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
Are Gifts of Foreign Cash Taxable or Reportable (Examples)
