On June 6, 2023, we notified the Director, Customer Account Services, Wage and Investment Division, of our concerns regarding the overpayments being erroneously held. We recommended that the IRS identify a process to review and release the overpayments that are being erroneously held. We also recommended that the IRS request programming changes, if needed, to ensure that all accounts with overpayments are identified and release the overpayments where warranted.