No, I'll take full responsibility, because it was me who made the decision. Like I said, my accountant only recommended I do that. I did my due diligence after that meeting with him.
And, as I also said, the IRS has already looked at me. Apparently, they found no reason to question my mark-to-market election during that audit. I certainly understand that they can revisit my situation anytime they choose.
My recommendation is, and always will be, to discuss this with a professional. I'm not, and have only relayed my limited knowledge of the situation to someone who asked for information. I hope everyone understands that.
My thanks for your thoughts on the matter.