[Joeflex]

"the definition of what a pro gambler is has been discussed."

Hi Geormiet

I did read those threads in my searches. The slight distinction is that in every single case I have seen, it was the IRS arguing for the taxpayer to NOT be allowed professional status whie the taxpayer was fighting to be a pro. However, things have changed, probably because today's gamblers (online players) don't have the huge expenses they had as travelling road gamblers (with hotel, meal, airfare deductions). Now it is reversed and the IRS wants people to be pros, as now they get the SE tax with no corresponding deductions. And now players no longer want to be pros.

The literature suggests that a player can ELECT whether to be a pro or not. The IRS sending out requests for SE tax does not address the legality of this. Perhaps they are "encouraging" you to elect pro. Does anyone know of any case where a player did not elect to file as a pro but was still forced to pay SE tax?

Joeflex