# TIGTA - 2022-46-059 - 5
> **Closed** recommendation · 2022-08-31
**Report:** Delays Continue to Result in Businesses Not Receiving Pandemic Relief Benefits ([detail](https://api.ai-analytics.org/ig-report/33181))
**OIG report number:** 2022-46-059
**Recommendation number:** 5
## Text
On May 13, 2021, we notified the Director, Examination, Small Business/Self-Employed Division, about the inconsistent referral criteria and recommended that the IRS update referral criteria to include Forms 941-X with refundable credits.
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*Source: oversight.gov · AI Analytics · CC0 1.0*