| Text of Recommendation | The Commissioner, Small Business/Self-Employed Division, should identify all fourth quarter Tax Year 2021 paper-filed Forms 941 processed prior to when the programming was implemented and identify amended employment tax returns receiving the ERC for which there was no indication that the business was an RSB and take actions needed to recover the ERCs that are determined to be erroneous. |
|---|---|
| Recommendation Number | 4 |
| Recommendation Status | Closed |
| Significant Recommendation | No |
| Submitting OIG | |
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| Linked Report |