Gambling Tax Disputes

Tax Case 1: Unconventional Gambling Records
Report Objectives:

• Estimate total gambling loss/gain for years in question

• Quantify likelihood of net overall gain

• Evaluate likelihood that financial records were consistent with claimed gambling behavior

Additional Information:

Court findings which established new case law

Personal summary of case and its aftermath

• Actual Expert Witness Report submitted to the court

Tax Case 4: Incomplete Gambling Records
Report Objectives:

• Dispute unfounded IRS conjecture of tracking report inaccuracy

• Dispute unfounded IRS conjecture of overall gambling gain from untracked play

• Quantify likelihood of net overall gain

Additional Information:

• Redacted version of Actual Report

Tax Cases 2 and 7: Missing Gambling Records
Report Objectives:

• Estimate wagering required to generate reported W2-G winnings

• Estimate total gambling loss/gain for years in question

• Quantify likelihood of net overall gain

Tax Cases 3, 5, 6 and 8: Player Tracking Reports Dissection & Summary Analysis
Report Objectives:

• Explain and analyze casino-generated player tracking report

• Summarize extensive play session tracking data

• Quantify overall gambling gains and losses

Tax Case 9: Records Reconstruction for a Foreign National Client
Report Objectives:

• Generate “per-session” loss estimates from partial data

° W2-G records

° Casino jackpot report data (date, time, machine, denom, bet amount)

° Player-described betting behavior

• First application of new case law Park v, CIR., 722 F.3d 384 (D.C. Cir. 2013)

• Publications thereof ( FindLaw, Bolder Advocacy )

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