This may explain the threshold, and then you can say whether they were non complying, but I since it is less than $5000, they can't be. This audit agreement gives Binion's a special arrangement with the IRS vi a vi the filing of W-2G's.
Binion’s Horseshoe (the businesses and assets of which have been sold to unrelated companies) issued W-2G’s in their poker tournaments under a closing agreement it entered with the IRS in connection with an audit.
The triggering rule mandates that a W-2G be issued where the winnings were over $600 and are also at least 300 times the amount wagered. For an analysis of the Binion’s Closing Agreement and the triggering rule see:
W-2Gs: Debunking the Big Lie.
http://www.gambling-law-us.com/Artic...-debunking.htm