Between February 23, 2022, and March 30, 2022, we alerted IRS management to our concerns and recommended that the Commissioners, Small Business/Self-Employed and Wage and Investment Divisions, review the 77,868 taxpayer accounts that we identified as having a potential erroneous account lock; determine if the deceased account lock was appropriate; and where the account lock was not appropriate, take the appropriate steps to update/correct these accounts including contacting the taxpayer.