Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews - Page 33

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          D.   Conclusion                                                             
               Petitioners have not shown that respondent’s determination             
          was arbitrary or capricious, or without sound basis in fact or              
          law.  For all of the above reasons, we hold that respondent’s               
          determination was not an abuse of discretion, and respondent may            
          proceed with the proposed collection action as determined in the            
          notice of determination.                                                    
               In reaching our holdings herein, we have considered all                
          arguments made, and, to the extent not mentioned above, we find             
          them to be moot, irrelevant, or without merit.                              
               To reflect the foregoing,                                              

                                                       Decision will be               
                                                  entered for respondent.             

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