@Jimmy90 - where is a good article that states what a professional gambler is as taken from an IRS lawsuit.
https://silvertaxgroup.com/professional-gambler-tax/#:~:text=Groetzinger%2C%20created%20a%20sort%20o....
Gambling must be “pursued full time, in good faith, and with regularity, to the production of income for a livelihood, and is not a mere hobby, it is a trade or business.”
otherwise,
https://www.irs.gov/taxtopics/tc419
