# TIGTA - 2021-46-035 - 5
> **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:** 5
## Text
The Commissioner, Wage and Investment Division, should ensure that tentative refund applications associated with taxpayers whose tax accounts showed that there was *****************2****************** are identified and sent to an identity theft liaison for review as required.
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*Source: oversight.gov · AI Analytics · CC0 1.0*