described in paragraph (3) for any taxable year, the tax imposed by this chapter for such taxable year shall be increased by the excess (if any) of— (A) the aggregate amount of payments made to the taxpayer under section 7527B for one or more calendar months in such taxable year, over (B) the amount determined under subsection (a) with respect to the taxpayer for such taxable year (without regard to paragraph (1) of this subsection). (3) Taxpayers subject to recapture (A) Fraud or reckless or intentional disregard of rules and regulations A taxpayer is described in this paragraph with respect to any taxable year if the Secretary determines that the amount described in paragraph (2)(A) with respect to the taxpayer for such taxable year was determined on the basis of fraud or a reckless or intentional disregard of rules and regulations. (B) Certain payments made after notice from Secretary If the Secretary notifies a taxpayer under section 7527B(e)(2) that such taxpayer is subject to recapture with respect to any payments— (i) such taxpayer shall be treated as described in this paragraph, and (ii) the increase determined under paragraph (2) by reason of this subparagraph shall not exceed the aggregate amount of such payments. (C) Other circumstances to prevent abuse A taxpayer is described in this paragraph with respect to any taxable year pursuant to regulations or other guidance of the Secretary describing other recapture circumstances to facilitate the administration and enforcement by the Secretary of section 7527B to minimize the amount of advance payments made under section 7527B to ineligible individuals and to prevent abuse. (4) Coordination with possessions of the United States For purposes of this subsection, payments made under section 7527B include payments made by any jurisdiction other than the United States under section 7527B of the income tax law of such jurisdiction, and advance payments made by American Samoa pursuant to a plan described in subsection (e)(3)(B). Any increase in tax imposed on a