# TIGTA - 2022-35-049 - 2
> **Closed** recommendation · 2022-08-31
**Report:** Compliance Efforts Are Needed to Address Refund Claims Reported on Form 1139 That Are Based on the CARES Act Net Operating Loss Carryback Provisions ([detail](https://api.ai-analytics.org/ig-report/33186))
**OIG report number:** 2022-35-049
**Recommendation number:** 2
## Text
Use the examination results from Recommendation 1 to assess whether to increase the number of examinations of Forms 1120 with reported NOL and an associated Form 1139.
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*Source: oversight.gov · AI Analytics · CC0 1.0*