including measures to prevent underwithholding, underreporting, and evasion of repayment or filing. Amounts shall be deducted and withheld under this section as the Secretary determines to be most appropriate to carry out the purposes of the IDEA Loan Repayment Program and to reflect, as accurately as is practicable, an individual’s income-based repayment obligation. 499E. Duties of the Secretary of Education The Secretary shall carry out the following activities as part of the IDEA Loan Repayment Program established under this chapter: (1) Calculation of annual repayment amounts The Secretary shall calculate the annual repayment amounts under 499F(b) for borrowers with 1 or more loans made under this part in repayment status, including the income-based repayment obligations of such borrowers in accordance with section 499D(c)(2). (2) Communication with the Secretary of the Treasury The Secretary shall transmit to the Secretary of the Treasury such information as is necessary for the Secretary of the Treasury to carry out section 499D. (3) Annual statements Upon calculating the annual repayment amounts under paragraph (1) for a taxable year, the Secretary shall provide a statement, on an annual basis, to each borrower with a loan made under this part, which lists the following: (A) Total payments made on the borrower’s annual repayment amount for such taxable year. (B) The borrower’s annual repayment amount for such taxable year. (C) In the case of a borrower who, according to section 499F(f), has underpaid such annual repayment amount, the amount of such underpayment and the process for paying such underpayment under section 499F(f)(2). (D) In the case of a borrower with an overpayment on such annual repayment amount, the amount of such overpayment and the process for requesting a refund of such amount under section 499F(g), if applicable. (E) The outstanding balances on all the loans made to the borrower under this part. (F) A description of how the borrower’s annual repayment amount was calculated under