[Solved] A revenue ruling is issued by the Internal Revenue Service only in response to a verbal inquiry by a taxpayer. Frotteurism: A sexual disorder characterized by a person achieving sexual arousal and gratification by rubbing against a non-consenting person. Exhibitionism: A sexual disorder characterized by an intense urge to expose one's genitals to an unsuspecting stranger for sexual gratification. Pedophilia: A psychiatric disorder characterized by an adult having a primary or exclusive sexual attraction to prepubescent children. Voyeurism: A paraphilic disorder involving achieving sexual pleasure from watching unsuspecting individuals who are naked, in the process of disrobing, or engaging in sexual activity.