>Why do you assume that I do not know about the changes in the shorting against the box law?
The message that I responded to suggested a short to protect gains and to hold the short for long term gains treatment and referred to your message as the advice. That flat out won't work under the new law.
You failed to tell the person this when you gave the advice and thus your message was indeed junk. A short against the box is a SALE. Every change in the short will result in an exact offset in the long position. Absent tax considerations, the move makes no economic sense. However, you go right ahead.