# TIGTA - 2023-47-037 - 3
> **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:** 3
## Text
Develop a tool or programming for Error Resolution to ensure that tax returns claiming prior year expenses are systemically identified to determine if the maximum CDCC had been claimed in the prior year, before processing the return and potentially releasing erroneous refunds.
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*Source: oversight.gov · AI Analytics · CC0 1.0*