during any period of such individual’s life that such individual is financially disabled (as defined in section 6511(h)). . 205. Extension of period to withdraw frivolous submission (a) In general Section 6702(b)(3) is amended by striking 30 days and inserting 60 days . (b) Effective date The amendment made by this section shall apply to notices provided after December 31, 2017. 206. Repeal of partial payment requirement on submissions of offers-in-compromise (a) In general Section 7122 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) Section 7122(d)(3) is amended by inserting and at the end of the subparagraph (A), by striking , and at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C). (2) Section 7122 , 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(f) 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 submitted after the date of the enactment of this Act. III Assistance for Identity Theft Victims and Low-Income Taxpayers 301. Taxpayer notification of suspected identity theft (a) In general Chapter 77 is amended by adding at the end the following new section: 7529. Notification of suspected identity theft If the Secretary determines that there was an unauthorized use of the identity of any taxpayer, the Secretary shall— (1) as soon as practicable and without jeopardizing an investigation relating to tax administration, notify the taxpayer, and (2) if any person is criminally charged by indictment or