xsl:if to find the existence of an element

["Vanam, Ravindar" <Ravindar.Vanam@nordstrom.com>]

Hi All,

Good Morning.

I am facing a problem in finding a way to solve the following problem.

Problem Description:
-----------------------
I have an optional tag with no value associated in the XML document. Only the existence & non existence of the tag matters
E.g: 
<?xml version="1.0" encoding="UTF-8"?>
<SendTaxRequest>
	<TransactionNumber>12345</TransactionNumber>
	<BusinessDayDate>20020106</BusinessDayDate>
	<TaxOutOfCountryFlag/>
</SendTaxRequest>

The Tag "TaxOutOfCountryFlag" is an optional tag.

The requirement is that I have to transform the above XML document to another XML document considering the existence of the optional field "TaxOutOfCountryFlag". like following..

1. If "TaxOutOfCountryFlag" element exists the result should be....
<?xml version="1.0"?>
<SendTaxRequest>
	<element name="TransactionIdentifier" type="ebsidicString" totalDigits="4" value="TX03"/>
	<element name="BusinessDayDate" type="date" totalDigits="8" value="20020106"/>
	<element name="TaxOutOfCountryFlag" type="ebsidicString" totalDigits="1" value="Y"/>
</SendTaxRequest>

2. If "TaxOutOfCountryFlag" element does not exist the result should be....
<?xml version="1.0"?>
<SendTaxRequest>
	<element name="TransactionIdentifier" type="ebsidicString" totalDigits="4" value="TX03"/>
	<element name="BusinessDayDate" type="date" totalDigits="8" value="20020106"/>
	<element name="TaxOutOfCountryFlag" type="ebsidicString" totalDigits="1" value="N"/>
</SendTaxRequest>

Note: the "value" attribute of "TaxOutOfCountryFlag" is changing.

Please suggest me how can I accomplish this problem. Any help is greatly appreciated.

Thanks,
Ravi