Exceptions to delegated authority.

The authority delegated under § 89.5 does not apply to any claim: (a) As to which there is an indication of (1) fraud; (2) the presentation of a false claim; or (3) misrepresentation on the part of the debtor or any other party having an interest in the claim; (b) Based on tax statutes; or (c) Arising from an exception made by the General Accounting Office in the account of an accountable officer.