Eighty, On his website if you search his reports with the term "Washington Mutual" it will list 10 documents, one of which specifies that the OL issue is in fact the IRS' PLR relating to Wahington Mutual (according to the title of the report).
I don't have an extra 40K laying around to buy a one year subscription to his newsletter, however, if anyone does, they could post the entire article for the board.
Thanks for posting the original link.
Byrd