IRS and Poker Income

[KyleJRM]

I'd like to see the law that states they have a right to tax your wages.

U.S. Code Section 26

http://www.access.gpo.gov/uscode/title26/title26.html

Glad I could grant your request

 

[zachvac]

7. You can't switch back and forth between being a professional and an amateur every year. Once you become a professional, you've made a career decision. You can switch, but expect trouble (audits) if you switch back.

Why would you ever declare you're a pro gambler then? Why not just be unemployed and you're an amateur gambler?