# TIGTA - 2022-36-048 - 3
> **Closed** recommendation · 2022-09-07
**Report:** The IRS’s Inability to Keep Pace with Non-Corporate Applications for Refund of Net Operating Losses Under the CARES Act Has Cost Taxpayers Millions of Dollars in Additional Interest ([detail](https://api.ai-analytics.org/ig-report/33208))
**OIG report number:** 2022-36-048
**Recommendation number:** 3
## Text
Develop contingency plans, specific to the processing of Forms 1045, so that taxpayers are not adversely affected by a future cessation in operations.
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*Source: oversight.gov · AI Analytics · CC0 1.0*