www.irs.gov/newsroom/us-court-of-appeals-ruling-affirms-irs-position-that-abusive-microcaptive-insurance-transactions-are-shamswww.ca10.uscourts.gov/sites/ca10/files/opinions/010110683986.pdfwww.irs.gov/newsroom/irs-warns-taxpayers-of-dirty-dozen-tax-scams-for-2022www.irs.gov/newsroom/irs-wraps-up-2022-dirty-dozen-scams-list-agency-urges-taxpayers-to-watch-out-for-tax-avoidance-strategiesgtlawinfo.com/rv/ff009347213fed23823f79b27049a07662a43006www.huntoninsurancerecoveryblog.com/2022/07/articles/captive-insurance/irs-scrutinizes-legitimacy-of-captive-insurance-arrangement/#page=1 See also:www.steptoe.com/en/news-publications/gao-study-finds-irs-audit-and-investigations-of-micro-captive-insurance-deficient.htmlwww.womblebonddickinson.com/us/insights/articles-and-briefings/how-captive-insurers-can-raise-bad-faith-defense-irs-document Update:www.mayerbrown.com/en/perspectives-events/publications/2023/04/microcaptives-and-mega-headaches-the-us-irs-designates-microcaptive-insurers-as-listed-transactionswww.dentons.com/en/insights/articles/2023/june/1/irs-and-treasury-department-wave-white-flag-in-battle-over-the-apa-notice-and-comment-requirements 0