I assume you have seen this?
http://www.nolo.com/article.cfm/pg/2/objectId/799F432A-9343-4EA0-AD43973349FFDCFF/catId/D0B308BB-D553-438E-94E8D66498A911D7/213/243/267/ART/
I haven't read all of the replies but i wanted to be sure you had seen it. Tough situation and I have a suspicion that...