Section 1256 Options – Hedging Exception

Section 1256 options have the benefit of 60/40 taxation in terms of long/short taxation. I have read that there is an exception to this taxation benefit when it comes to hedging with 1256 options.

If I bought a synthetic long call option deep ITM and then sold a call ATM, would this be considered a hedging instance and thus negate my 60/40 tax consideration? I am just trying to understand what a hedging situation would look like in a section 1256 option situation.