a taxpayer who filed a return of tax for the taxable year preceding the taxable year described in subparagraph (A), such preceding taxable year. (C) Resolution of multiple claims relating to same dependent In the case of multiple returns of tax claiming a payment with respect to the same specified young adult as a result of a change in dependent status, the Secretary shall— (i) establish procedures under which the Secretary expeditiously adjudicates taxpayers’ competing claims with respect to such payment, (ii) notify any taxpayer of the termination of eligibility for a payment pursuant to this subparagraph, and (iii) treat any error as arising due to a clerical error and assessed according to section 6213(b)(1) unless information indicates that such error is due to fraud or determined on the basis of fraud or a reckless or intentional disregard of rules and regulations. (d) Provisions related to form, manner, and treatment of payments (1) Application of electronic funds payment requirement The payments made by the Secretary under subsection (a) shall be made by electronic funds transfer to the same extent and in the same manner as if such payments were Federal payments not made under this title. (2) Delivery of payments Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this section electronically to— (A) any account to which the payee authorized, on or after January 1, 2023, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code), (B) any account belonging to a payee from which that individual, on or after January 1, 2023, made a payment of taxes under this title, or (C) any Treasury-sponsored account (as defined in section 208.2 of title 31, Code of Federal Regulations). (3) Waiver of certain rules Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this section, a disbursing official in the