Section 2707 - Compromise by secretary(a) General rule.--A taxpayer who has filed a petition for relief under section 2703, or any other statutory provision allowing for administrative tax appeal to the department, may propose a compromise of the amount of liability for tax, interest, penalty, additions or fees administered by the department. The compromise offer must be submitted prior to a final decision by the department on the petition. An informal conference, in person or by telephone, may be conducted by the department with representatives of the department and the petitioner. If the compromise offer is accepted, the department shall issue an order reflecting the compromise that shall not be subject to further appeal.(b) Bases for compromise.--There shall be two bases for compromise: (1) doubt as to liability; and(2) the promotion of effective tax administration.(c) Ineligible for compromise.--The following are not eligible for compromise: (1) a petition of denial of property tax or rent rebate claim;(2) a petition of denial of a charitable tax exemption;(3) a petition of the revocation of a sales tax license;(4) a petition of jeopardy assessments; or(5) a petition arising under 4 Pa.C.S. Pt. II (relating to gaming).1943, May 7, P.L. 237, § 5