# TIGTA - 2022-36-048 - 4
> **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:** 4
## Text
The Commissioner, Small Business/Self-Employed Division, and the Commissioner, Wage and Investment Division, should evaluate and update their compliance strategy associated with the CARES Act to determine if it matches the risks associated with reversing TCJA provisions.
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*Source: oversight.gov · AI Analytics · CC0 1.0*