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

[Poker CPA]

Merkle:

A serious and experienced poker poker NEVER allows losses to expire on Dec 31st. They are simply worth too much in tax benefits (ie CASH). Only poker players with bad tax advisors let this happen to them. Talk to someone with experience and he'll tell that you were, in fact, correct.

[BGnight]

According to my CPA, as a pro I am paying 17% federal, 9% state, and 15% self employment tax. That's over 40% of my net I'm paying in taxes!!! Therefore I am trying NOT to file as a pro. Yes, I'm not gonna be honest about how I win my money. I don't play the deduct wins vs losses crap, since it's nearly impossible to define sessions w/ online poker. My CPA is just having me net my wins and filing on a 1040. If the IRS tries to make me file as a pro, I just tell them I won the entire amount in one donkament. No records, no proof. They have to believe me.