at the same time as, and as a part of, such installment. The part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary. This subsection shall not apply if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax. (3) Specified small business For purposes of this section— (A) In general The term specified small business means any HUBZone business if there is a reasonable expectation as of the first day of the specified first-year that such business will not employ more than 25 full-time employees (determined under section 45R(d) by treating the specified first year as the taxable year) for such year. Such term shall not include any business unless the specified first-year of such business begins after the date of the enactment of this subsection. (B) HUBZone business The term HUBZone business means any employer if— (i) every trade or business of such employer is actively conducted within a HUBZone, and (ii) a substantial portion of the services performed for such employer by its employees are performed in a HUBZone. (C) HUBZone The term HUBZone means any area which would be a historically underutilized business zone (as defined in section 3(p)(1) of the Small Business Act) if such section were applied without regard to subparagraphs (C), (D), and (E) thereof. (4) Specified first-year employment taxes For purposes of this section— (A) In general The term specified first-year employment taxes means, with respect to any specified small business, the taxes imposed under subsections (a) and (b) with respect to wages paid during the specified first-year of such business. (B) Specified first-year The term specified first-year means, with respect to any specified small business, the 1-year period beginning on the first date that any employee of such business performs any service for such business. (5) Aggregation rules, etc All persons treated as a single