What is the IRS claim against FTX?

Could you please elaborate on the IRS's claim against FTX? Are they alleging any specific violations or tax evasion? What specific transactions or activities does the IRS believe were conducted improperly by FTX? How does this claim potentially impact the company's financial standing and reputation in the cryptocurrency industry? Additionally, what steps has FTX taken to address the IRS's allegations and what is the current status of the legal proceedings?