from iRS PUB 550
Options and futures contracts. The wash sale rules apply to losses from sales or trades of contracts and options to acquire or sell stock or securities. They do not apply to losses from sales or trades of commodity futures contracts and foreign currencies. See Coordination of Loss Deferral Rules and Wash Sale Rules, later, for information about the tax treatment of losses on the disposition of positions in a straddle.
so it is not possible for the use of taxable and tax-exempt accounts to create waah sales.
