https://gcc.gnu.org/bugzilla/show_bug.cgi?id=84955
--- Comment #4 from cesar at gcc dot gnu.org ---
It fails in C with this:
#pragma acc parallel loop tile(2,3)
for (i = 1; i < 10; i++)
for (j = 1; j < 10; j++)
for (;;)
;
It must be that empty loop that tripping up the oacc tile lowering code.