# TIGTA - 2023-47-036 - 2
> **Closed** recommendation · 2023-06-14
**Report:** American Rescue Plan Act:  Continued Review of Premium Tax Credit Provisions ([detail](https://api.ai-analytics.org/ig-report/35232))
**OIG report number:** 2023-47-036
**Recommendation number:** 2
## Text
The Commissioner, Wage and Investment Division, should notify the 317,418 taxpayers we identified, who potentially received less PTC than they were entitled or repaid more APTC than required, that they may qualify for additional PTC or overpaid APTC and encourage them to file an amended Tax Year 2021 return, if applicable.
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*Source: oversight.gov · AI Analytics · CC0 1.0*