See also:
www.cstaxtrustestatesblog.com/2022/09/articles/tax-controversies/important-supreme-court-decision-will-decide-how-non-willful-fbar-penalties-are-calculated/#page=1
federaltaxcrimes.blogspot.com/2024/09/11th-circuit-on-third-consideration.html
www.meadowscollier.com/appeals-court-rules-irs-must-follow-the-constitution-regarding-fbar-penalties
media.ca11.uscourts.gov/opinions/pub/files/202214058.pdf
www.goldinglawyers.com/eighth-amendment-challenge-to-excessive-fbar-penalties-as-unconstitutional/#page=1
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