# TIGTA - 2021-46-064 - 1
> **Closed** recommendation · 2021-09-02
**Report:** Effects of the COVID-19 Pandemic on Business Tax Return Processing Operations ([detail](https://api.ai-analytics.org/ig-report/29737))
**OIG report number:** 2021-46-064
**Recommendation number:** 1
## Text
The Commissioner, Wage and Investment Division, should coordinate with the Office of Servicewide Penalties to ensure that the 1,295 taxpayer accounts with potential incorrect ES penalties are reviewed and corrected as necessary.
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*Source: oversight.gov · AI Analytics · CC0 1.0*