Tax on Nonresident Alien Individuals

ID:
UILC:
CCA-02181139-15
871.00-00, 165.08-00
[Third Party Communication:
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 ---.
---