James M. Robinette - Page 45

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          Talbott reviewed the Internal Revenue Manual.  The manual was               
          silent as to whether he could reinstate the offer-in-compromise.            
               On the basis of the facts and circumstances of this case, we           
          conclude that petitioner did not materially breach the terms of             
          the offer-in-compromise.  As the offer-in-compromise was not in             
          default, it was an abuse of discretion for respondent to                    
          determine to proceed with collection of petitioner’s tax                    
          liability.                                                                  
               In reaching all of our holdings herein, we have considered             
          all arguments made by the parties, and to the extent not                    
          mentioned above, we find them to be irrelevant or without merit.            
               To reflect the foregoing,                                              
                                             An appropriate order and                 
                                        decision will be entered.                     
               Reviewed by the Court.                                                 
               GERBER, COHEN, SWIFT, WELLS, and LARO, JJ., agree with this            
          majority opinion.                                                           
               CHIECHI, J., dissents.                                                 

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