The ISIS is making attempts for rejuvenation of forces in some parts of Syria. In a recent report by the United Nations, indications were made about the groups achievement in regaining some Syrian oil fields.
The report further explained that the oil sale in injecting the ISIS with new financial sources. Although not notified within the report, the reemergence of the terrorists is evidently occurring in areas controlled by the US and its allies.
The UN Security Council report refers to the eastern parts of Syria as where ISIS started to recover in 2018:
Islamic State in Iraq and the Levant [IS, formerly ISIL/ISIS], having been defeated militarily in Iraq and most of the Syrian Arab Republic during 2017, rallied in early 2018. This was the result of a loss of momentum by forces fighting it in the east of the Syrian Arab Republic.
It also adds that eh slow-down of oppressions gave ISIS “breathing space to prepare for the next phase of its evolution into a global covert network.” “small pockets of territory in the Syrian Arab Republic on the Iraqi border” were controlled by ISIS in June 2018.
The group managed to “access to some oil fields in northeastern” in Syria and recover from damages made by Russia, Iran and Syrian government. No specific country is mentioned in the report regarding the “momentum” slow-down while it is already known that the northeastern Syria is held by the anti-government Syrian Democratic Forces (SDF) backed by US-led coalition.
Rukban refugee camp was also listed in UNSC reports as one of the main hotspots the reemergence of ISIS may take place. Russian military officials repeatedly called for access by the US to Rukban refugee camp near the Al-Tanf US military.
The oil sale along with tax imposing and businessmen kidnap are noted in the report as the financial sources by which ISIS is managing to gain profit and regain power in the area.