# TIGTA - 2023-47-035 - 7
> **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:** 7
## Text
Work with the Commissioner, Small Business/Self-Employed Division, to create a process to recover potentially erroneous advance payments from taxpayers who have not filed a TY 2021 tax return.
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*Source: oversight.gov · AI Analytics · CC0 1.0*