www.irs.gov/newsroom/covid-tax-relief-irs-provides-broad-based-penalty-relief-for-certain-2019-and-2020-returns-due-to-the-pandemic-1-point-2-billion-in-penalties-being-refunded-to-1-point-6-million-taxpayers
www.irs.gov/pub/irs-drop/n-22-36.pdf
freemanlaw.com/the-2022-global-penalty-relief-notice-2022-36-who-qualifies-and-who-does-not-relevant-implications-for-taxpayers-with-international-assets-accounts/
www.gtlaw.com/es/insights/2022/8/irs-revisions-to-internal-revenue-manual-clarify-who-is-eligible-for-late-filing-penalty-relief
insightplus.bakermckenzie.com/bm/tax/united-states-notice-2022-36-provides-taxpayers-with-significant-penalty-relief
hselaw.com/news-and-information/legalcurrents/irs-extends-amendment-deadlines/