I have a question regarding disallowed Wash Sales on my return and would appreciate any help or guidance...

I have a bit of a mess with my 2011 wash sales as reported by TD Ameritrade. Basically, I have about $90,000 in disallowed wash sales, but I ended the year 100% cash and can't figure out why these losses aren't being factored back into my cost basis for subsequent trades. I did a lot of short term trading as I moved in and out of the market in the final months of the year, but on a net basis I lost a significant amount of money during this period. A lot of my trading occurred in December, which may affect some of these trades, but not all.

Are problems with these types of wash sales common? My accountant and I haven't encountered this before. Is it possible that I need to consult an accountant who specializes in securities trading? If TD Ameritrade is reporting these wash sales to the IRS, are there adjustments that I might have to make to deduct these losses, or am I basically stuck with the numbers as they are reported on my G&L statement and 1099?

Many thanks to anyone with advice to offer...