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.