[grapabo]

I seem to remember a post in this forum several months back, where he was a college student, reported a chunk of gambling winnings as "other income", i.e., not as self-employment income, and subsequently received a notice from the IRS proposing to change that to self-employment income and requesting that they pay the SE tax on this amount.

The disproportionate amount of gambling winnings to total income probably triggered the IRS letter, and I assume that an explanation that this income was earned while he was a student was sufficient to convince them that he was not a pro. But the point is, this would be a situation where the IRS may be looking for non-pros to explain their gambling winnings.