; appeals The procedures established under subparagraph (A)(ii) shall include— (I) an expedited process for taxpayers who meet such requirements as the Secretary may establish for such expedited process, and (II) procedures for adjudicating an appeal of an adverse decision. (ii) Information receipt and coordination The Secretary may enter into agreements to receive information from, and otherwise coordinate with— (I) Federal agencies (including the Social Security Administration and the Department of Agriculture), (II) any State, local government, Tribal government, or possession of the United States, and (III) any other individual or entity that the Secretary determines to be appropriate for purposes of adjudicating a competing claim described in subparagraph (A). (iii) Adjudication not treated as assessment An adjudication under the procedures established under subparagraph (A)(ii) (including the adjudication of any appeal) shall not be treated as an assessment described in section 6201. (iv) Adjudication not treated as inspection of taxpayer’s books of account The inspection of a taxpayer’s books of account in connection with any adjudication under the procedures established under subparagraph (A)(ii) (including the adjudication of any appeal) shall not be treated as an examination or inspection of a taxpayer’s books of account for purposes of section 7605(b). (C) Retroactive payments If, pursuant to the procedures established under subparagraph (A)(ii), the Secretary determines that a child is a qualifying child of a taxpayer and the Secretary did not make payments to such taxpayer with respect to such child for any portion of the period during which the determination was made, the Secretary may make a one-time payment to the taxpayer with respect to which such child is the qualifying child in an amount equal to the aggregate amount by which the monthly payments to such taxpayer would have increased during such period if such determination had been made immediately. (D) Recapture of payments If, pursuant to