Visitors explore the Old San Juan neighborhood of San Juan, Puerto Rico, on March 27, 2024. (Scott McIntyre/The New York Times)

Visitors explore the Old San Juan neighborhood of San Juan, Puerto Rico, on March 27, 2024. A whistleblower has accused the IRS of failing to scrutinize a lucrative tax break designed to lure wealthy Americans to Puerto Rico. (Scott McIntyre/The New York Times)