# TIGTA - 2023-47-035 - 2
> **Closed** recommendation · 2023-06-14
**Report:** American Rescue Plan Act:  Review of the Reconciliation of the Child Tax Credit ([detail](https://api.ai-analytics.org/ig-report/35185))
**OIG report number:** 2023-47-035
**Recommendation number:** 2
## Text
Identify additional taxpayers after May 5, 2022, who received excess Child Tax Credit as a result of tax examiner error and take appropriate actions to ensure that these taxpayers receive the correct amount of the Child Tax Credit.
---
*Source: oversight.gov · AI Analytics · CC0 1.0*