Although it is believed that the main risk factors for the development of TB-IRIS are a low initial level of CD4+ cells and a high initial viral load [121,126,127,128], nevertheless, in this study, the percentage of cases of TB-IRIS was relatively small and amounted to 15.2%, which is consistent with the data of other researchers who identified the frequency of TB-IRIS in patients with HIV/TB co-infection to be also at the level of 11–15% [116,119,136]. This evidence concerns the gene CD4 and tuberculosis.