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 employer under section 3507 during any calendar year, then the tax imposed by this chapter for the individual's last taxable year beginning in such calendar year shall be increased by the aggregate amount of such payments. (2) Reconciliation of payments advanced and credit allowed Any increase in tax under paragraph (1) shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit (other than the credit allowed by subsection (a)) allowable under this part. . (c) Filing requirement Section 6012(a) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (7), by striking and at the end,