Solutions
The given sentence is in the Passive voice, as the form of the verb ('have been issued' and 'have not been heeded') shows that something is done to its subject and it was 'passive'.
Therefore, it has to be changed to the Active voice, where the subject does something and is ‘active’.
In order to do that,
1. The verb should be changed from the Passive voice to the Active voice (‘have been issued’ to ‘issued’ and 'have not been heeded' to 'have not heeded')
2. The subject in the Passive voice becomes the object in the Active voice, while the object becomes the subject. In the Passive voice, the subject for the first verb is 'repeated warnings' and the object is 'us'. In the Active voice, the subject will be 'we' and the object will be 'repeated warnings'. Similarly, for the second verb, in the Passive voice, the subject is warnings (referred to by 'they') while the object, even though not mentioned, is the tax defaulters. In the Active voice, the subject will be tax defaulters (now referred to by 'they') and the object will be warnings (now referred to by 'them').
Thus, the sentence in Active voice will be 'We have issued repeated warnings to tax defaulters, but they have not heeded them'.
It is Option 2 that observes the above rules.