Filing as a "pro" - minimum number of hours required?

[AZplayer]

Just had a mid-year checkin with tax advisor who has been doing a bit of research on filing as a pro vs. as a hobbyist. For the most part, I was on track with the requirements from an IRS perspective (documentation/tracking, goal to produce a livelihood, etc.)

One thing I had NOT heard before was that one of the tests the IRS uses is whether you are doing it "full-time", which in their book equates to an average of 35 hours per week. (Obligatory self-deprecating comment: Fortunately, they can't measure poker skill otherwise they'd have pity on me and send me a big fat refund.)

So far this year I only have about 900 documented hours AT THE TABLES, but I could document several hundred other hours in a variety of "legitimate poker business-related activities" to get up to the threshold.

Do any of you who have previously filed as a pro know more about this? TIA