calendar year regardless of whether such individual has income tax liability with respect to such taxable years, and (D) such other information as the Secretary may provide. (2) Election to receive statement through on-line portal A taxpayer may elect to receive the statement described in paragraph (1) through the on-line portal described in subsection (f). (f) Recapture of excess payments If the aggregate payments made to any taxpayer under subsection (a) with respect to any taxable year exceed the credit allowable under section 32 (determined without regard to subsection (h) thereof) with respect to such taxpayer for such taxable year, the tax imposed by chapter 1 with respect to such taxpayer for such taxable year shall be increased by such excess. (g) Restriction on allowance of advance payment if excess payments not repaid In the case of a taxpayer who fails to pay any tax liability which includes an increase determined under subsection (f) before the date on which payment of such tax is due, no payment shall be made under subsection (a) to such taxpayer during the period beginning on such date and ending with the end of the 2-year period which begins on the date that such tax liability (and any interest or penalties in connection with such liability) has been paid in full. . (2) Coordination with credit Section 32 of such Code, as amended by subsection (f), is amended by inserting after subsection (g) the following new subsection: (h) Coordination with advance payment of credit With respect to any taxable year, the amount which would (but for this subsection) be allowed as a credit to the taxpayer under this section shall be reduced (but not below zero) by the aggregate payments made under section 7531 to such taxpayer for such taxable year. . (3) One-on-one consultations The Secretary of the Treasury (or the Secretary’s delegate) shall ensure that in-person, telephonic, and virtual one-on-one consultations between taxpayers and the Internal Revenue Service are available to assist taxpayers at all times