# TIGTA - 2022-47-023 - 6
> **Closed** recommendation · 2022-03-14
**Report:** American Rescue Plan Act:  Assessment of Processes to Identify and Address Improper Child and Dependent Care Credit Claims ([detail](https://api.ai-analytics.org/ig-report/32020))
**OIG report number:** 2022-47-023
**Recommendation number:** 6
## Text
The Commissioner, Wage and Investment Division, should develop a process to identify tax returns with ***2*** Individual Taxpayer Identification Numbers (ITINs) used to identify the care provider. These tax returns should be considered for selection for post-refund compliance review.
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*Source: oversight.gov · AI Analytics · CC0 1.0*