; and (II) if the borrower fails to file such a return within 90 days of receipt of the notice described in subclause (I), consider the borrower’s loans made under this part after the date of enactment of the Leveraging Opportunities for Americans Now Act of 2023 in repayment status in the repayment plan under this section to be delinquent. (ii) Appeals process The Secretary shall make available a process through which a borrower can appeal a determination under clause (i) that the borrower 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 issue regulations outlining such process not later than 18 months after the date of enactment of the Leveraging Opportunities for Americans Now Act of 2023 . (G) Monthly payments process The Secretary shall— (i) establish a monthly payments process described in paragraph (2)