Barry Shrier - Page 6

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          relating to petitioner’s expenses (i.e., housing, food,                     
          transportation, and health care) and certain deposits.                      
          Accordingly, respondent did not abuse his discretion by not                 
          accepting an OIC and proceeding with the proposed collection                
          action.  Id.                                                                
               Contentions we have not addressed are irrelevant, moot, or             
          meritless.                                                                  
               To reflect the foregoing,                                              

                                                   Decision will be entered           
                                             for respondent.                          




























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