# TIGTA - 2023-47-037 - 2
> **Closed** recommendation · 2023-06-15
**Report:** American Rescue Plan Act:  Assessment of the Expanded Child and Dependent Care and Earned Income Tax Credits ([detail](https://api.ai-analytics.org/ig-report/35312))
**OIG report number:** 2023-47-037
**Recommendation number:** 2
## Text
Ensure that programming is updated for Processing Year 2023 to identify taxpayers who reported an obviously invalid care provider TIN on Form 2441.
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*Source: oversight.gov · AI Analytics · CC0 1.0*