[TheEngineer]

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Whether Blackjack (or any other game for which all strategies are <= 0 EV) is considered a "game of skill" is immaterial because the optimal strategy for any such game is simply not playing it.

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I'm not sure why we're spending so much time on blackjack, but I do come from a card-counting background, so I'll take a stab at it.

Without ANY advantage techniques, MOST blackjack games are -EV. Some are +EV following perfect basic strategy, though none I can think of in the U.S (unless there's a promotion). The SD at Barona is close to break-even.

Following a strategy card cannot make a -EV game +EV, so that's not skill. Blackjack can be +EV by card counting, hole carding, ace sequencing, couponing, comp hustling, shuffle tracking, and many other ways. These are all skills (even the couponing). Skill is required to turn a -EV game into a +EV game.

The IRS recognizes blackjack as a game of skill for a professional gambler.