Sorry, but I do not understand your question. If it is a tax question, I would hire the tax attorney to advise you and stop soliciting tax opinions from others less versed in tax law. The IRS is not bound by what they tell you, and it's impossible to tell you what you should do. You can schedule an appointment at your local IRS office and talk to someone face to face. Perhaps they will give you the answer you seek. Good luck
The above "answer" is for discussion purposes only and is neither intended as legal advice nor to create an attorney-client relationship. An attorney-client relationship is not created until after an in person consultation and I agree in writing to provide representation. I am licensed solely in the state of Arizona. You should consult with a knowledgeable attorney in your jurisdiction.
Your question is, candidly, not that clear, and that may be due to the nature of your inquiry. That is why it would be better for your consult counsel privately, rather than seek an answer to an admittedly complex question on a site like Avvo, as great as the site is. As for explaining why you file a certain way, that may possible depending on your situation. For example, international taxpayers seeking to avoid double taxation under a bilateral tax treaty must "take a position" and explain to the IRS when they file...and there is a form just for that.
Sometimes there is no "correct" answer. The law - especially tax law - is complex, usually with alternating interpretations. If you are considering taking a position on your tax return that you are concerned the IRS will disagree with, I strongly recommend you seek the advice of a tax attorney well versed in the issue at hand. There are specific procedures to follow to put yourself in the best position to defend your position.
This answer is provided for informational purposes only, does not constitute legal advice, and does not create an attorney-client relationship. Actual legal advice can only be provided after completing a comprehensive consultation in which all of the relevant facts are discussed and reviewed.