federaltaxcrimes.blogspot.com/2021/07/district-court-holds-that-fbar.html
taxlitigator.me/2021/07/11/death-and-the-non-willful-fbar-penalty-by-robert-horwitz/
bit.ly/3gTP0C1
www.goldinglawyers.com/court-rules-fbar-penalty-liability-survives-death-of-taxpayer/