www.irs.gov/newsroom/irs-announces-an-update-to-the-form-14457-voluntary-disclosure-practice-preclearance-request-and-application
gtlawinfo.com/rv/ff008b32fd0ee9dc788e5692564a875fb5135519
bit.ly/3t0YxNw
www.steptoe.com/en/news-publications/irs-revises-voluntary-disclosure-form-with-expanded-cryptocurrency-section.html
See also:
www.lewisthomason.com/irs-reminds-taxpayers-to-report-gig-economy-income-virtual-currency-transactions-and-foreign-source-income-and-assets/
www.pmba.com/news-and-insights/voluntary-disclosure-agreements/