In my opinion, any comment prefixed by TODO, XXX, or the like should not survive past the review stage. Either fix the problem immediately or accept that it's going to be wonky forever. Edit: Amending here to avoid replying to ten different threads individually. 1. Long-term improvements should be managed by a ticket tracking system. The code is not the correct place to manage that. 2. Most of the disagreements below…
However I still think it's valuable to add TODO and the likes to your code, especially when working on open source, since the issue tracker might not be around forever, you switch platforms, project gets forked, some part reused in another project. It also makes it much easier to get into a new code base, just like comments in general.
Even at work we do this even though using tickets for everything is mandatory. I like it. And in case we open source some stuff folks won't have access to our internal ticket system obviously, so having something more than "see #4642" in your code is good.