# TIGTA - 2023-47-036 - 3
> **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:** 3
## Text
The Commissioner, Wage and Investment Division, should develop processes, such as the use of courtesy letters to notify individuals of their potential eligibility, to proactively assist taxpayers who, based on available tax return and Exchange data, potentially claimed less PTC than entitled or paid more APTC than required.
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*Source: oversight.gov · AI Analytics · CC0 1.0*