Normally the argument is the this should be part of your backlog and not spread all over the code where no one (and especially the PO) can keep track of all the TODOs in all the files.
I was very happy I left a TODO in the actual code calling out the problem, because I could find and reopen the wrongly-closed ticket.
However, you can add your own tokens and assign different priorities to them.
https://docs.microsoft.com/en-us/visualstudio/ide/using-the-...