We have not agreed to this issue.

1. This issue has not been agreed to by us.
2. This issue had not been agreed to by us.
3. This issue was not being agreed to by us.
4. This issue is not being agreed to by us.

Present perfect passive transformation of “We have not agreed to this issue” becomes “This issue has not been agreed to by us.” The phrasal verb “agree to” remains intact in passive voice with the preposition. Structure: subject (issue) + has + not + been + past participle (agreed) + preposition (to). This maintains the original meaning while shifting focus from the subject to the issue.