I am advised by Revenue that the business concerned has a very significant tax debt. Revenue worked with the business during 2011 to alleviate the impact of cash flow pressures. The company failed persistently to meet the terms of the arrangements entered into with Revenue and in more recent times despite warnings about the consequences of continued non-compliance failed to engage in a meaningful way in resolving the issues. Revenue is not assured as to the basic financial viability of the business concerned and in that context, having particular regard to the level of debt owed, Revenue has taken enforcement action in this particular case. In the circumstances I am advised by Revenue that it is not in a position to enter any further arrangement with the company.