| Text of Recommendation | The Commissioner, Wage and Investment Division, should perform an analysis of Tax Year 2019 tax accounts with abated Failure to File penalties due to Notice 2022-36, to identify additional tax accounts for which overpayments are being held from issuance and take the actions needed to systemically release the overpayments where warranted. |
|---|---|
| Recommendation Number | 2 |
| Recommendation Status | Open |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
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| Linked Report |