Forex

My brother opened an account at forex.com for me and traded several currency pairs (USD/JPY, GBP/USD, EUR/JPY, etc.), how can I find out where these gains/losses should be reported on 1040? Are they by default traded as IRC 1256 or IRC 988? I know that if you have gains, you are better off with IRC 1256 due to the 60/40 treatment, and if you have losses, you are better off with IRC 988. If I didn't make any election before I traded, which of these is the default way to report my gains/losses? How can I tell if I am dealing with spot forex or future forex? How can I tell if I am trading any foreign currency futures listed on foreign exchanges? Is it true that any open position I have at the end of the year should also be considered sold by "mark to market"?

We can't give you more specific answers on this board, as our attorneys have advised us to do one by one consultations for specific answers due to the nature of the vagueness in the tax law for forex. Other trader tax questions are not vague and we can give clear answers on the board.