another responder that does not know.  I will tell you what the other accountants have said.  We all agree but are holding these returns in the hope that their is some guidance.  The dollar figures are very large.  Losing out on $7,000 for a client or asking for $7,000 that gets challenged is not a position one should take lightly.  

Again this is a very simple question, does anyone know of a reason not to take this position.