It will be inappropriate and not to the best advantage of the state to settle a dispute, where, in the opinion of the Commissioner—
| (a) | the action on the part of the person concerned which relates to the dispute, constitutes intentional tax evasion or fraud and no circumstances contemplated in section 77M exist; |
| (b) | the settlement would be contrary to the law or a clearly established practice of the Commissioner on the matter, and no exceptional circumstances exist to justify a departure from the law or practice; |
| (c) | it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose; |
| (d) | the pursuit of the matter through the courts will significantly promote compliance of the tax laws and the case is suitable for this purpose; or |
| (e) | the person concerned has not complied with the provisions of any Act administered by the Commissioner and the Commissioner is of the opinion that the non-compliance is of a serious nature. |
