[yahboohoo]

I don't think hours worked has any real bearing on the "pro" vs. "not pro" argument. It just doesn't make any sense.

Take a pro basketball player. How many hours a day do they play and/or practice? How many days a week? How many weeks a year?

A consultant can make $150,000 for 3 weeks of work -- and not work for the rest of the year.

A professional speaker may only speak 3-4 times a year but get paid enough to do it for a living.

Professional writers... Crab fisherman... The list goes on and on.

Your tax advisor's claim that pro status is (partially?) defined by 35 hours a week means that anyone not working 1,850 hours a year isn't a professional.

If you made all your money in a given year from poker, you could say you're a professional poker player.