Serbinski Accounting Firms

Well bugger me... I thought this was the first year. I guess someone's filing a 1040X.

Technical question about the 8891: I have been filing deferral elections under Rev.Proc. 89-45 and then 2002-23 for years. Line 6a of the form asks if you have previously made such an election, and page 2 of the form says to answer "no" if it was under 89-45. But what about 2002-23? Should...