\"Foriegn Earned Income Credit NOT allowed for Pro Gamblers\"
"Unfortunately, being a professional gambler does not mean you have earned income. Earned income is defined (in the tax code) as wages, salaries, commissions, etc.
Professional gamblers don't have "earned income" even in the US. They do have self-employment income. Some people who have self-employment income have earned income, but the converse isn't always true.
This issue is covered under regulations issued pursuant to the Internal Revenue Code. While you could sue, the chance of success is almost non-existant. Additionally, courts have held that deductions "...are a matter of legislative grace." Gamblers don't get much grace from Congress. There are no court cases that I'm aware of (even under a pro.se. basis) because this is a settled area of tax law."
This are statements from Russ Fox, who is a respected CPA.
Sounds like he knows what he is talking about.
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