taxpayer In determining whether to release any levy under paragraph (1)(D), the Secretary shall consider— (A) the economic viability of the business, (B) the nature and extent of the hardship created by the levy (including whether the taxpayer has exercised ordinary business care and prudence), and (C) the potential harm to individuals if the business is liquidated. . (c) Effective date The amendments made by this section shall apply to levies made after the date of the enactment of this Act. 17. Repeal of partial payment requirement on submissions of offers-in-compromise (a) In general Section 7122 of the Internal Revenue Code of 1986 is amended by striking subsection (c) and by redesignating subsections (d), (e), (f), and (g) as subsections (c), (d), (e), and (f), respectively. (b) Conforming amendments (1) Paragraph (3) of section 7122(c) of the Internal Revenue Code of 1986, as redesignated by subsection (a), is amended by inserting and at the end of subparagraph (A), by striking , and at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C). (2) Section 7122 of such Code, as amended by this section, is amended by adding at the end the following new subsection: (g) Application of user fee In the case of any assessed tax or other amounts imposed under this title with respect to such tax which is the subject of an offer-in-compromise, such tax or other amounts shall be reduced by any user fee imposed under this title with respect to such offer-in-compromise. . (3) Section 6159(g) of such Code is amended by striking section 7122(e) and inserting section 7122(d) . (c) Effective date The amendments made by this section shall apply to offers-in-compromise submitted after the date of the enactment of this Act.