# American Rescue Plan Act:  Implementation of Advance Recovery Rebate Credit Payments
> **Audit** by Treasury Inspector General for Tax Administration · 2022-03-21
> *About: Internal Revenue Service*
## Report
- **Title:** American Rescue Plan Act:  Implementation of Advance Recovery Rebate Credit Payments
- **Submitting OIG:** Treasury Inspector General for Tax Administration
- **Component agency:** Internal Revenue Service
- **Type:** Audit
- **Publication date:** 2022-03-21

## Recommendations

- **Rec 1** (Closed): The Commissioner, Large Business and International Division, should coordinate with the territories to share information that will enable the territories to recover duplicate payments that the territories have issued, to the extent permitted under the…
- **Rec 2** (Closed): If Congress enacts additional stimulus payments, the Commissioner, Wage and Investment Division, should consider additional programming changes to prevent ineligible individuals from receiving advance payments, including individuals claimed as…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/american-rescue-plan-act-implementation-advance-recovery-rebate-credit-payments)
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