; and (III) an assessment of the rationale of the applicable entity for the price spike. (4) Report to Internal Revenue Service (A) In general Not later than the last day in February of each year, the Inspector General shall transmit to the Internal Revenue Service a report on the findings of the Inspector General with respect to the information the Inspector General received under paragraph (2)(A) with respect to the most recently completed calendar year and the assessment carried out by the Inspector General under paragraph (3)(A) with respect to such information. (B) Contents The report transmitted under subparagraph (A) shall include the following: (i) The information received under paragraph (2)(A) with respect to the most recently completed calendar year. (ii) The price spikes identified under clause (i) of paragraph (3)(B). (iii) The price spike revenue determinations made under clause (ii)(I) of such paragraph. (iv) The average price of the prescription drug for each month during the most recently completed calendar year. (v) The determinations and assessments made under subclauses (II) and (III) of clause (ii) of such paragraph. (C) Publication Not later than the last day in February of each year, the Inspector General shall make the report transmitted under subparagraph (A) available to the public, including on the Internet website of the Inspector General. (5) Notification The Secretary of the Treasury, in conjunction with the Inspector General, shall notify, at such time and in such manner as the Secretary of the Treasury shall provide, each applicable entity in regard to any prescription drug which has been determined to have been subject to a price spike during the most recently completed calendar year and the amount of the tax imposed on such applicable entity pursuant to section 4192 of the Internal Revenue Code of 1986 (as added by subsection (b) of this section). (b) Excise tax on prescription drugs subject to price spikes (1) In general Subchapter E of chapter 32 of the Internal Revenue Code of