As you may have noticed in our discussion forums, there are often ethical or political issues when dealing with tax issues. For example, the Offer in Compromise (OIC). Does it seem right to let people off the hook for their taxes just because they claim they can't pay? And what about those OICs that are granted for "effective tax administration" reasons? Most of those are granted for "public policy" reasons.
For example, if a charity got itself into a tax hole, does it seem right for the public to "forgive" the taxes simply because the entity does good deeds?