; and (2) in the case of any such individual who does not file a return for such taxable year, any available tax information of the individual as may be necessary to determine such obligation and whether such individual is in default under the terms of such loan for not so filing. (b) Additional program requirements The Secretary of the Treasury shall establish such other policies, procedures, and guidance as may be necessary to carry out the purposes of this subpart, including measures to prevent underreporting and evasion of repayment or filing. 499E. Duties of the Secretary of Education (a) In general The Secretary shall carry out, as part of the IDEA Loan Repayment Program established under this subpart, the following activities: (1) Calculation of annual repayment amounts The Secretary shall calculate the annual repayment amount under this subpart 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 499F(i). (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 499F(i). (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