@BobKamman I didn't get that take from @abctax55's post.  He's shared a well reasoned opinion from David Fogel, which in the absence of IRS guidance, is a reasonable basis for taking a position.  This doesn't seem to be a priority for IRS, but filing returns is a priority for California preparers and taxpayers.

I also agree with discussing with the client the fact that we don't have IRS guidance at this time but this is the interpretation that we believe is going to apply, however there is a risk that IRS will go in a different direction.  That's not getting permission to do something wrong, it's informing the client so they can make a decision to wait or go forward knowing there is a risk this interpretation might not be the one IRS chooses.  Both of us are signing the return, both should be informed.

I've found the regular posters on this forum to be professionals who's opinions I respect, even when I don't agree with a particular point.  I appreciate the community here and respect all of you who take the time to share experience, knowledge and opinions.  Sometimes we're put in these positions and I'm glad to have a place to come and discuss issues in a respectful way with other informed professionals.