CPA says my options trading created a wash sale nightmare I didn't know was possible

I want to make clear this not my own post but I copied this post from another forum I put this here so it might be helpful to some that need help and we can all learn and understand thank u I need a sanity check because my CPA just handed me a tax bill that makes no sense to me and I'm not sure if he's right or if he's misapplying the wash sale rules to options. Background. I sell credit spreads on SPX and a handful of individual names, mostly 30-45 DTE, managing at 50% profit. It's systematic so I'm often in the same underlying week after week. I also run a similar but smaller strategy in my Roth IRA on the same underlyings. My CPA is telling me that when I close a vertical spread, the losing leg creates a wash sale if I open a new position on the same underlying within 30 days. Since I'm trading the same names repeatedly on a weekly cycle, he says essentially every losing leg is a wash sale and the disallowed loss gets added to the cost basis of the next position. On its own that's annoying but it should be a timing difference that washes out over the course of the year. Here's where it gets ugly. He says that because I'm running the same strategy in my Roth, the wash sale rules apply across accounts. And when a wash sale is triggered by a substantially identical position in a tax-advantaged account, the disallowed loss is permanently lost. Not deferred, not added to basis somewhere. Just gone. If he's right, I've been permanently destroying tax losses every time I close a spread at a loss in my taxable account while holding a similar position in my Roth. Over a full year of active trading that adds up to a significant amount. Three specific questions I can't get a clear answer on. First, are two vertical spreads on the same underlying but at different strikes and different expirations actually "substantially identical" for wash sale purposes? My CPA says yes because it's the same underlying security. But a 560/555 put spread expiring March 21 feels like a fundamentally different position than a 545/540 put spread expiring April 17. Different strikes, different expiration, different risk profile, different Greeks. The IRS guidance I've found is incredibly vague on what "substantially identical" means for options specifically. Second, does closing one leg of a spread at a loss actually trigger a wash sale independently? When I close an iron condor, typically two legs are winners and two are losers. The winners and losers are part of a single integrated strategy. Is each leg treated independently for wash sale purposes or is the net P&L of the spread what matters? Third, if the Roth cross-account issue is real, is the only practical solution to completely segregate my underlyings so that I never trade the same name in both accounts within a 30 day window? That would significantly limit my strategy in one or both accounts. I've been going through old threads here and the answers seem to range from "wash sales on options are a gray area that the IRS hasn't clarified" to "your CPA is being overly conservative" to "yes this is a real problem and you need to restructure." No clear consensus. Would really appreciate input from anyone who actually deals with active options traders on this. Not looking for general wash sale explanations, I understand the basic rule. I need to know how it specifically applies to spreads with different strikes and expirations on the same underlying, and whether the cross-account Roth issue is as bad as my CPA is making it sound.