IRS Agent looking for advancement
February 1 2008
Dear Mark: In your past columns you mention,
“The IRS has uncompromising and, some think
unscrupulous, means of determining whether a
gambler without any losses has just created
the appearance of loss with phony,
handcrafted documents.” Can you add to this?
I am facing an audit and the agent has
requested my gambling records. Jim B.
Hey, Jim, I think that statement I made is
self-explanatory. For starters, don't show
up with a brand new manufactured 07 calendar
with the same colored ink for every entry
with no corroborating evidence, nor perform
a dumpster-dive at the racetrack to collect
over $10,000 worth of losing tickets, all
with the same date on them, and think this
hare-brained idea is going to work. Plan on
the agent having seen everything, being
smarter than you, and being eager for
promotion.
Bottom line, Jim: The burden of proof is
yours, so the better your records, the
better your survival chances. You arrange to
have a descriptive gambling diary that keeps
track of all wagering tickets, canceled
checks, bank withdrawal statements made at
the casino and credit receipts as your
proof. Yes, I realize that it is impractical
to record every pull of the handle, but a
daily log of where you played, how much you
gambled and how much you won or lost will be
acceptable evidence for substantiating wins
and losses.
Don’t despair, Jim, if you don’t have all
that; if, for example, you used some form of
a Player’s Club Card. Because your play is
tracked, the casino should be able to
provide you a detailed win/loss statement
regarding the machines you have played and
detailing how much you’ve previously lost,
which should be enough for Uncle Sam.
Dear Mark: I was wondering if you knew the
answer to this. I have a vivid recollection
of James Bond at some point betting on 22
Black and, of course, winning. Do you know
if my recollection is correct, and what
movie it might be in? Vinnie C.
Yes, Vinnie, James Bond did enjoy both
baccarat and roulette as a way to relax and
unwind after saving the world. Although
Jimmy’s game of choice in most of the Bond
movies was baccarat, there is a scene in
Diamonds are Forever where Her Majesty’s
favorite secret agent is at the roulette
table betting not on 22, but his favorite
number 17.
Your confusion between the numbers 22 with
17 isn’t all that surprising. You’ll see 22
played at pivotal points in “Casablanca,”
“The Sting”, and “Lost in America.” “Have
you tried ‘22’ tonight?” was the line that
starts one of the most famous roulette
scenes ever on film.
It was in this scene that a young Bulgarian
named Jan, desperately trying to win enough
at the roulette wheel in Rick’s Café
American to pay for exit visas, is down to
his last three chips when Richard Blaine,
“Rick,” leans over his shoulder and says,
"Have you tried 22 tonight?" Then, louder
for the benefit of the croupier: "I said
22." Jan puts his last three chips on 22;
the croupier spins the roulette wheel and,
of course, 22 wins.
After the croupier pushes a pile of chips
onto 22, Rick advises Jan: "Leave it there."
The croupier spins the wheel and 22 wins
again. The croupier shoves another huge pile
of chips onto 22. "Cash it in and don't come
back” Rick gnarls to Jan. Here’s where the
narrative goes a bit hooey for me, Vinnie,
posing the query, who ever leaves the casino
a winner and never comes back?
A final myths straight question for you,
Vinnie. Is it “and, of course, wins,”
because he’s James Bond, or because Ian
Fleming writes fiction?
Gambling Wisdom of the Week: "Man is
a gaming animal. He must always be trying to
get the better in something or other."
Charles Lamb, Essays of Elia, 1823
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