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actions, or any offers of collection alternatives other than an
offer in compromise that was going to be submitted at an
unspecified future date but was never submitted. See sec.
6330(c)(2)(A). These issues are now deemed conceded. Rule
331(b)(4). Petitioners also did not submit any financial
information to the hearing officer. Accordingly, we conclude
that respondent did not abuse his discretion by determining to
proceed with collection.
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and, to the extent not herein
discussed, we find them to be irrelevant or without merit.
To reflect the foregoing,
Decision will be
entered for respondent.
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Last modified: May 25, 2011