www.irs.gov/newsroom/irs-updates-process-for-frequently-asked-questions-on-new-tax-legislation-and-addresses-reliance-concerns
www.morganlewis.com/pubs/2021/10/irs-faqs-a-potential-shield-for-taxpayers-not-a-sword-for-the-service
us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/246290/IRS-updates-process-for-FAQs-on-new-tax-legislation-and-addresses-taxpayer-reliance-concerns
IRS Updates the FAQ Guidance Process and Clarifies Taxpayer Reliance – Hall Benefits Law