# TIGTA - 2021-46-064 - 2
> **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:** 2
## Text
The Commissioner, Wage and Investment Division, should evaluate the feasibility to direct additional types of payments from Tax Processing Centers to lockbox sites. This evaluation should also assess the feasibility of directing payments received by field office employees to lockbox sites for processing.
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*Source: oversight.gov · AI Analytics · CC0 1.0*