This should end all of the false claims about paying US taxes on poker

[Dave2020]

So I was talking to Phil Ivey's brother yesterday and I asked him...
"If 2006 is my first time filing as a professional gambler, am I required to have already payed quarterly installments on my 2006 poker income?"
I asked him this because I thought i had read something somewhere that said if you have no previous records to base quarterly payments on, you may not be responsible to do so...
He didn't know. Do any of you know about this? Maybe Russ Fox knows???