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 during regular business hours (and, in the case of in-person consultations, at all taxpayer assistance centers of the Internal Revenue Service) in determining— (A) their eligibility for the advance payment program established under section 7531, (B) the amount of the monthly payment for which the taxpayer is eligible under such program, (C) the circumstances or changes in circumstances which, based on the particular characteristics of such taxpayer, are most likely to result in excess payments to such taxpayer which would be subject to recapture under section 7531(f), and (D) such other matters as such Secretary or delegate determines appropriate. (4) On-line portal The Secretary of the Treasury (or the Secretary’s delegate) shall establish an on-line portal which allows taxpayers to— (A) elect to receive advance monthly payments under section 7531, including determining the estimated amount described in subsection (b) of such section and determining the amount of such monthly payments, (B) report changes in circumstances and modify the amount of future advance monthly payments under such section, and (C) stop future advance monthly payments under such section and pay back any advance monthly payments. (5) Clerical amendment The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: Sec. 7531. Advance payment of earned income credit