this section. (2) Requirement to revoke certificate In the case of an employee who has submitted an eligibility certificate under this section and subsequently becomes ineligible for the credit provided under section 32 for the taxable year, the employee shall, not later than 10 days after becoming ineligible for such credit, submit to the employer a revocation of such certificate. (3) Form and contents of certificate Eligibility certificates shall be in such form and contain such other information as the Secretary may by regulations prescribe. (f) Taxpayers making prior fraudulent or reckless claims (1) In general No earned income advance amount shall be paid under this section for any taxable year in the disallowance period. (2) Disallowance period For purposes of paragraph (1), the disallowance period is— (A) the period of 10 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of an earned income advance amount under this section was due to fraud, and (B) the period of 2 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of an earned income advance amount under this section was due to reckless or intentional disregard of rules and regulations (but not due to fraud). (g) Taxable year The term taxable year means the last taxable year of the employee under subtitle A beginning in the calendar year in which the wages are paid. (h) IRS Notification The Internal Revenue Service shall take such steps as may be appropriate to ensure that taxpayers who receive a refund of the credit under section 32 are aware of the availability of earned income advance amounts under this section. . (b) Coordination with advance payments Section 32 of the Internal Revenue Code of 1986 is amended by inserting after subsection (f) the following new subsection: (g) Coordination with advance payments of earned income credit (1) Recapture of advance payments If any payment is made to the individual by an