# TIGTA - 2024-406-020 - 2
> **Closed** recommendation · 2024-03-18
**Report:** The IRS Continues to Reduce Backlog Inventories in the Tax Processing Centers ([detail](https://api.ai-analytics.org/ig-report/40547))
**OIG report number:** 2024-406-020
**Recommendation number:** 2
## Text
The Commissioner, Wage and Investment Division, should perform an analysis of Tax Year 2019 tax accounts with abated Failure to File penalties due to Notice 2022-36, to identify additional tax accounts for which overpayments are being held from issuance and take the actions needed to systemically release the overpayments where warranted.
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*Source: oversight.gov · AI Analytics · CC0 1.0*