@ensure_tag(['<STR_LIT:p>'])<EOL>def is_li(el, meta_data):
if is_header(el, meta_data):<EOL><INDENT>return False<EOL><DEDENT>return _is_li(el)<EOL>
The only real distinction between an ``li`` tag and a ``p`` tag is that an
``li`` tag has an attribute called numPr which holds the list id and ilvl
(indentation level)