Ezel / IRS Rulings / 201539028
Chief Counsel Advice 201539028 Released September 25, 2015 Advice

Nonresident gambler losses and session netting addressed

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This page covers one taxpayer's ruling from 2015, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2015
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel discussed casino player-card records used by a nonresident alien gambler to calculate gains. Unless the gambler was a professional or used session netting, losses were not taken into account. The IRS had no position at that time on whether player-card data could be used for session netting.

Ruling snapshot

  • Question: How wagering losses and player-card data affect a nonresident alien gambler's taxable gains
  • Outcome: Advice given, with no IRS position on player-card use for session netting
  • Key authorities: I.R.C. §§ 165, 871

Full text (IRS public release)

ID:          CCA-02181139-15                    [Third Party Communication:

UILC:        871.00-00, 165.08-00               Date of Communication: Month DD, YYYY]

Number: 201539028
Release Date: 9/25/2015
From: -------------------
Sent: Wednesday, February 18, 2015 11:39 AM
To: ---------------------
Cc:
Subject: Follow-up


Hi --------,

Ordinarily, casinos provide year-end statements
of player’s card data that
reflect information from which the NRA gambler
can calculate gains. Unless, the NRA is a professional
gambler or employs session netting, the NRA’s losses
are not taken into account. The Service has no position
at this time as to the use of the player card in session netting.

I am working at home today. My cell phone number
is --------------------.

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