Assume the same facts in question 29, except that no IRS notice is issued. In light of the new statute, must Andrew take a position that the property must be categorized as water utility property? Discuss. Believing the statute to be erroneous, in the absence of IRS notice, may Andrew nonetheless take a return position on behalf of the taxpayer consistent with his view that a technical correction is warranted and the property should be treated as 5-year property? Discuss.