S T A T E B O A R D O F E Q U A L I Z A T I O N P E R S O N A L I N C O M E T A X A P P E A L
statement from Harrah’sindicated that appellant’s account associated with use of her Harrah’s TotalRewards program card showed that she had total losses of $14,666 during 2003 as a result of gamblingat four different Harrah’s locations. Appellant’s total losses includedhand-paid jackpot winnings of $14,585.75 thatare required by theInternal Revenue Service (IRS) to be reported in its Form W-2G.
Appellant had net losses of $12,736from gambling at slot machines, while the remainder of her totallosses resulted from table games or other unspecified gambling activities. The statement from Harrah’semphasized that “only play that occurred when your Total Rewards Card was inserted into a slotmachine or a manual rating was created at a table game, keno, or sports and race book area is included inthis statement.” The statement further emphasized that the information on it was not intended for taxreporting, and, therefore, the statement made no representation regarding the accuracy of the informationor its effectiveness as proof of losses. The statement also indicated that the IRS recommends keeping adiary of gambling activity with such pertinent information as dates, slot machines, or table numbers, jackpots, and total winsand losses.The statementfrom Thunder Valley Casinoindicated that, based on tracking when herplayer’s card was used, appellant had net slot machine losses of $35,861.20, after taking into account jackpot winnings of $51,110.00 reported on Form W-2G. Thestatementfurther indicated that she hadnet table game losses of $290.00 which, when combined with her net slot machine losses of $35,861.20,resulted in total net losses for 2003 of $36,151.20.
The statement emphasized that Thunder ValleyCasinowas unable to provide any information about appellant’s gambling activities other than whatappeared on the statement. The statement also explicitly disclaimed providing information for “claimingwins/losses as part of your income tax”and noted that the statement had not been audited.Herrepresentative statesthat, after reviewing the two statements, respondent woulddeterminethat there was no doubt appellanthad no gambling income for 2003 from any casino. Herrepresentative concludesby asking whetherthe two statementswere sufficient to allow respondent tocomplete its audit and offering to provide any further supplementary information that it might require.
Form W-2G provides, in pertinent part, that winnings (not reduced by the wager) from a bingo game or slot machine of $1,200 or more are required to be reported on the form. Keno and other games have different minimum reporting amounts.
The statement alleges that winnings and losses for table games were tracked by entries made by personnel of the casino.