https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97877

--- Comment #2 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
We ICE because stmt's DECL_LANG_SPECIFIC is null:

 965   /* Map block scope extern declarations to visible declarations with the
 966      same name and type in outer scopes if any.  */
 967   if (VAR_OR_FUNCTION_DECL_P (stmt) && DECL_LOCAL_DECL_P (stmt))
 968     if (tree alias = DECL_LOCAL_DECL_ALIAS (stmt))

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