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TIGTA - 2023-47-036 - 1

Open · 2023-06-14

From report

Report
American Rescue Plan Act: Continued Review of Premium Tax Credit Provisions
OIG report number
2023-47-036
Recommendation number
1

Recommendation text

The Commissioner, Wage and Investment Division, and the Commissioner, Small Business/Self-Employed Division, should consider expanding the use of soft notices to address potentially erroneous PTC claims. These notices should provide individuals with information specific to the eligibility or reporting requirements related to the potential error the IRS identified and suggest the filing of an amended return, if an error has occurred.