https://www.jpost.com/business-and-innovation/banking-and-finance/article-883532
A reportable income-tax position is a position contrary to a position published by the ITA if the tax advantage exceeds NIS 5 million in the tax year or NIS...
income taxpositionstargetsheltersus
https://irsdog.com/835-2/
The IRS Is Coming For Tax Shelters. There is nothing wrong with certain arrangements. However, you must ensure you are using them properly.
the irstax shelterscoming