[PShabi]

The basic language of the tax law states that the burden of proof is on YOU, not the IRS. No one reports any of your winnings (unless it's 10k+ and in a B&M). The IRS expects the gambler to keep detailed and accurate records of all sessions.

If they audit you and tell you that you owe them $25k, then it's your responsibility to prove that you don't. Failure to keep accurate records or lack of knowledge about the law will not be good enough reason to keep them from raping you in the ass. They state that in the law, but without the ass raping part.

The ass raping part is strictly implied.