www.hklaw.com/en/insights/publications/2022/09/willful-or-nonwillful-that-is-the-question
www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance-procedures
freemanlaw.com/flint-demonstrates-the-risks-in-trying-to-make-a-willful-irs-streamlined-filing-non-willful/
t.ly/fokW