# TIGTA - 2021-46-035 - 3
> **Closed** recommendation · 2021-06-02
**Report:** Assessment of Processes to Verify Tentative Carryback Refund Eligibility ([detail](https://api.ai-analytics.org/ig-report/28865))
**OIG report number:** 2021-46-035
**Recommendation number:** 3
## Text
The Commissioner, Wage and Investment Division, should ensure that tentative refund applications associated with taxpayers whose tax accounts have an identity theft indicator are sent to an identity theft liaison for review as required.
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*Source: oversight.gov · AI Analytics · CC0 1.0*