[Russ Fox]

What about the "professional" gambler that also makes money from promotions, books and other areas. Because they have other means for money are they no longer a "professional"?

If their other activities relate to their gambling (i.e., a poker player who writes a book, a gambler getting promotional fees, etc.), these are part and parcel part of their gambling business. What the IRS believes to be incorrect under the Groetzinger decision is for John Smith, who works for Acme Inc. (and receives a W-2 from Acme) to also be a "professional" gambler and file a Schedule C for his gambling business.

Also, where is the best place to find a CPA? The best method of finding any professional is to get a referral. Check with your friends who use a tax accountant. CPAs are licensed by each state, but can prepare returns for other states. Not all CPAs have a tax practice. Enrolled Agents (EAs, what I am) specialize in tax, have a federal license and can prepare tax returns for any state. There are only a few tax preparers in the US who specialize in gambling. With today's technology (email, scanning documents, and FedEx), most tax preparers prepare returns for individuals who reside outside their own locale.

-- Russ Fox, EA