Sheehan Regulation Offer in Concession

< iframe width="480" height="320" src="https://www.youtube.com/embed/Dk8biUzzw0s?rel=0" frameborder="0" allowfullscreen > < img style="float: left; margin:0 5px 5px 0;" src="https://taxdr.org/wp-content/uploads/2021/07/NQAlrW.jpg"/ >