; and (B) 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 delinquent under the terms of such loan for not so filing. (2) 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 section, including measures to prevent underreporting and evasion of repayment or filing. (c) Duties of the Secretary of Education (1) In general The Secretary shall carry out, as part of the loan repayment plan established under this section, the following activities: (A) Calculation of annual repayment amounts The Secretary shall calculate the annual repayment amount under this section for borrowers with 1 or more loans made under this part after the date of enactment of the Leveraging Opportunities for Americans Now Act of 2023 in repayment status for one or more months in the taxable year for which the amount is determined regardless of which repayment plan the borrower is in, including the repayment obligations of such borrowers in accordance with subsection (d)(3). (B) 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 subsection (d)(3). (C) Annual statements Upon calculating the annual repayment amounts under subparagraph (A) for a taxable year, the Secretary shall provide a statement, on an annual basis, to each borrower with a loan made under this part after the date of enactment of the Leveraging Opportunities for Americans Now Act of 2023 regardless of which repayment plan the borrower is in, which lists the following: (i) Total payments made on the borrower’s annual repayment amount for such taxable year. (ii) The borrower’s annual repayment amount for such taxable year. (iii) The outstanding balances on all