Casino Gaming Expert Witness

Gambling Tax Expert Witness

Gambling Tax Expert Witness Cases 1 and 12: Unconventional Gambling Records
Report Objectives:

• Estimated total gambling loss/gain for years in question

• Quantified likelihood of net overall gain

• Evaluated likelihood that financial records were consistent with claimed gambling behavior

Additional Information:

Court findings which established new case law

Personal summary of case and its aftermath

• Actual Expert Witness Report submitted to the court

Gambling Tax Expert Witness Cases 4, 10 and 11: Incomplete Gambling Records
Report Objectives:

• Disputed unfounded IRS conjecture of tracking report inaccuracy

• Disputed unfounded IRS conjecture of overall gambling gain from untracked play

• Quantified likelihood of net overall gain

Additional Information:

• Redacted version of Actual Report

Gambling Tax Expert Witness Cases 2 and 7: Missing Gambling Records
Report Objectives:

• Estimated wagering required to generate reported W2-G winnings

• Estimated total gambling loss/gain for years in question

• Quantified likelihood of net overall gain

Gambling Tax Expert Witness Cases 3, 5, 6, and 8: Player Tracking Reports Dissection and Summary Analysis
Report Objectives:

• Explained and analyzed casino-generated player tracking report

• Summarized extensive play session tracking data

• Quantified overall gambling gains and losses

Gambling Tax Expert Witness Case 9: Records Reconstruction for a Foreign National Client
Report Objectives:

• Generate “per-session” loss estimates from partial data

° W2-G records

° Casino jackpot report data (date, time, machine, denom, bet amount)

° Player-described betting behavior

• First application of new case law Park v, CIR., 722 F.3d 384 (D.C. Cir. 2013)

• Publications thereof ( FindLaw, Bolder Advocacy )

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