Hands Down this is the Worst Academic Piece About FATCA ever Written
Small update Thanks to USCitizenAbroad for posting links re Ms Ran Kim. Here is a piece she is listed on while interning at Caplin & Drysdale in Washington, D.C. (2012-2013, 2014) Scott D. Michel, Zhanna Ziering & Young Ran Kim, U. S. Offshore Account Enforcement Issues, 16 J. Tax Practice & Procedure 65 (Aug./Sep. 2014).