; (F) view the borrower’s loans made under this part that have been paid off; (G) enable the borrower to initiate an appeal process under paragraph (8) ; and (H) easily determine whether benefits under the Servicemembers Civil Relief Act ( 50 U.S.C. App. 501 et seq.), if applicable, have been applied to the borrower’s loans made under this part. (8) Appeals process The Secretary shall make available a process through which a borrower can appeal the calculation of the borrower’s annual repayment amount, including a worksheet that enables a borrower to calculate the borrower’s annual repayment amount. (9) Default for failure to file a return In a case in which the Secretary receives information from the Secretary of the Treasury under section 499D(c)(4) that a borrower with a loan made under this part in repayment status has failed to file a return under section 6012(a)(1) of the Internal Revenue Code of 1986 and such borrower was required to file such a return, the Secretary shall— (A) notify the borrower of the borrower’s failure to file such a return; and (B) if the borrower fails to file such a return within 90 days of receipt of the notice described in subparagraph (A), consider the borrower’s loans made under this part in repayment status to be in default. (10) National Directory of New Hires The Secretary shall send notices to borrowers under paragraph (5) of section 435(i) of the Social Security Act ( 42 U.S.C. 653(i) ), as added by section 5 of the Earnings Contingent Education Loans Act of 2017 . 2 Borrower repayment of IDEA Loans and IDEA Consolidation Loans 499F. Borrower repayment (a) Repayment period The repayment period of a loan made under this part shall— (1) begin on the first day of the first taxable year that begins after the borrower’s in-school deferment period, or in the case of an IDEA Consolidation Loan, on the first day of the first taxable year that begins after such Consolidation Loan is disbursed