Perhaps the hail "i'm close hauled" isn't the right thing to say...but suppose the boat being overtaken from leeward is mostly parked with very little flow over the rudders and very little maneuverability. If that boat is hard over on the rudders and still can't avoid? It doesn't seem like there is a very clear distinction of what's right and what's wrong in the current rule book.

This used to be very clear in the rules and we couldn't find it.