Poker, the IRS, Law, and Self Emp Tax

[jeff329]

I was under the impression that legal precedent (as well as some old threads here) has shown that NO PERSON is REQUIRED to file as a professional even if the IRS asks them to in order to receive more money for the self-employment tax. Hasn't precedent only stated that a person must prove he/she is a PRO if the IRS questions it, but never the other way around? If someone wants to file as a hobby, the IRS has to just accept it, they can't force someone to call themselves a pro? In the cases where they have tried, those that fight it have be successful, no? Has anyone been forced to call themselves a pro who has done everything they could to fight it?