Robert John Kayian, Transferee - Page 12




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          1991 tax liability (1990-1991 amended offer), which totaled                 
          $18,854.93.  A document entitled collateral agreement was at-               
          tached to each of those amended offers-in-compromise.  Each such            
          document stated in pertinent part:                                          
               I, Harry K. Kayian Sr, submitted an amended offer dated                
               12/07/92 in the amount of $23121.40 to compromise an                   
               unpaid Federal Income tax liability, plus statutory                    
               additions, for the period ended December 31, 1987,                     
               December 31, 1988, and December 31, 1989.                              
               We, Harry K. Kayian Sr & Nancy L. Kayian, submitted an                 
               amended offer dated 12/07/92 in the amount of $23121.40                
               to compromise an unpaid joint Federal Income tax li-                   
               ability, plus statutory additions, for the period ended                
               December 31, 1990, and December 31, 1991.                              
               The purpose of this letter is to amend those offers by                 
               adding the following provision:                                        
                    One payment of $23121.40 shall satisfy all offer                  
                    payment requirements as to the total sum paid in                  
                    full with respect to all offers described herein.                 
                    This agreement is contingent upon the acceptance                  
                    of the above referenced offers.  [Reproduced lit-                 
                    erally.]                                                          
          The 1987 through 1989 amended offer and the 1990-1991 amended               
          offer gave the following response to a question which requested             
          the taxpayer to state the reasons why each such offer should be             
          accepted:  "I cannot pay these taxes."                                      
               Mr. Lanier sent Mr. Stephens the 1987 through 1989 amended             
          offer and the 1990-1991 amended offer under a transmittal letter            
          dated December 8, 1992.  That transmittal letter stated in                  
          pertinent part:  "The new Offers are for a total of $23,121.40 in           
          settlement of all income taxes, interest, and penalties for 1987,           





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