# TIGTA - 2022-46-027 - 11
> **Open** recommendation · 2022-03-18
**Report:** Program and Organizational Changes Are Needed to Address the Continued Inadequate Tax Account Assistance Provided to Taxpayers ([detail](https://api.ai-analytics.org/ig-report/32057))
**OIG report number:** 2022-46-027
**Recommendation number:** 11
## Text
The Commissioner, Wage and Investment Division, should ensure that programming is updated to systemically reject electronic submissions of Forms 2848 and 8821 when missing one of the five essential elements (name, address, signature, etc.) without manually mailing a rejection letter.
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*Source: oversight.gov · AI Analytics · CC0 1.0*