[WichitaDM]

"So you ask, why not declare myself a "professional" gambler. A few years ago that would not have been possible. Luckily a gambler named Robert P. Groetzinger fought the IRS on this issue. In a case that made it to the Supreme Court, the court held that you can legally be a professional gambler."

Taken from the link in the first post. It doesnt sound like they require you to file as a professional it sounds like the fought people wanting to do this and lost. Why then would they now require people to do this. Find me a link to where the irs states you are required to file as a professional. I dont think especially with the lack of IRS literature on online poker that i am cheating on my taxes filing how i have been.