James M. Robinette - Page 57

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               Compromises are favored in the law, Big Diamond Mills Co. v.           
          United States, 51 F.2d 721, 724 (8th Cir. 1931), and, thus, the             
          Commissioner is under an obligation to be clear on the                      
          circumstances before making a default determination.  In the case           
          at bar, the Appeals officer failed to consider petitioner’s                 
          pattern of filing his tax returns on or about October 15, did not           
          speak with petitioner, and failed to independently analyze                  
          whether the terms of the offer-in-compromise had been materially            
          breached.  Majority op. p. 10.  Failure to consider these facts             
          constitutes an abuse of discretion.                                         
               GOEKE and WHERRY, JJ., agree with this concurring opinion.             

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