; and (II) notify the borrower that any payments made under subclause (I) for the taxable year that exceed the annual repayment amount for the year shall not be refunded to the borrower, except as provided through the appeals process described in clause (ii). (ii) Appeals process The Secretary shall make available a process through which a borrower can appeal for refund of payments made under clause (i) that exceed the annual repayment amount for the year if such payments were made pursuant to improper wage garnishment. (E) Appeals process (i) In general The Secretary shall make available a process through which a borrower can appeal the calculation of the borrower’s annual repayment amount, including a worksheet that enables a borrower to calculate the borrower’s annual repayment amount. (ii) Good standing A borrower who makes an appeal under clause (i) with respect to a loan shall be considered in good standing on such loan during the duration of the appeal. (iii) Regulations 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 . (F) Delinquent for failure to file a return (i) In general In a case in which the Secretary receives information from the Secretary of the Treasury under subsection (b) that a borrower with a loan 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, 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— (I) notify the borrower of the borrower’s failure to file such a return