State and discuss briefly whether the following cases may be compromised or may not be compromised: (2005 BAR)
(a) Delinquent accounts
(b) Cases under administrative protest, after issuance of the final assessment notice to the taxpayer, which are still pending
(c) Criminal tax fraud cases
(d) Criminal violations already filed in court
(e) Cases where final reports of reinvestigation or reconsideration have been issued resulting in the reduction of the original assessment agreed to by the taxpayer when he signed the required agreement form