# TIGTA - 2022-47-070 - 2
> **Closed** recommendation · 2022-09-21
**Report:** American Rescue Plan Act:  Accuracy of Advance Child Tax Credit Periodic Payments ([detail](https://api.ai-analytics.org/ig-report/33402))
**OIG report number:** 2022-47-070
**Recommendation number:** 2
## Text
On August 9, 2021, we notified the Director, Return Integrity and Compliance Services, Wage and Investment Division, of our concerns related to eligible taxpayers who did not receive their advance Child Tax Credit payments. We recommended that the IRS evaluate the discrepancies to identify why periodic payments were not made to eligible taxpayers.
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*Source: oversight.gov · AI Analytics · CC0 1.0*