Everyone is aware that code with comments is a bad thing. It will inevitably decay, and future developers will be wondering if there is any need for it at all.
Every developer is aware of this. So they often remind themselves to follow up the commented out code with a TODO comment, to see that something needs to be done. Many IDEs support this idea and can show you all TODO comments in your current project.
However, I think using TODO comments to remind yourself of work that needs to be done is a very bad idea. Here is why.