; (B) shall include in such request— (i) a complete description of the situation for which the ruling is requested; (ii) a complete statement of all material facts related to the subject transaction; (iii) a concise and unambiguous question to be answered; (iv) a statement certifying, to the best of the requestor's knowledge and belief, that the question to be answered is not applicable to any ongoing state or Federal investigation, litigation, grand jury proceeding, or proceeding before any other governmental body involving either the requestor, any other party to the subject transaction, or any other party with whom the requestor has an agency relationship; (v) a statement identifying any information in the request that the requestor considers to be exempt from disclosure under section 552 of title 5, United States Code (commonly referred to as the Freedom of Information Act ), and the reason therefor; (vi) if the subject situation is hypothetical, a statement justifying why the particular situation described warrants the issuance of a ruling; and (vii) the signature of— (I) the person making the request; (II) if an agent makes the request, the agent, accompanied by a statement certifying the authority under which the request is made; or (III) if the request is being filed by a corporation or a partnership, a corporate officer or a partner, as applicable; (C) may advocate a particular proposed interpretation and may set forth the legal and factual basis for that interpretation