Peter, as a CPA for over 35 years, I am well aware of the IRS requirements regarding the reporting of gambling winnings to the IRS. That is not my question.

Gene understands the question quite well when he said: In NV wins of $600 or more from poker jackpots require a 1099.
In NV, some poker rooms follow the Binion's Closing Agreement for tournament wins, some do not. (W2G on wins of $600 or more)
IMO all should follow the agreement. My CFO is in dis-agreement with me. He wins.

My question again is why are some casinos allowed to issue W-2G forms and some are not. (has nothing to do with withholding or reporting of income.)

And if it is up to the individual casino, why would a casino (like Gene's) choose to go to the extra time and expense to issue one?

I mean, make it a uniform decision or else the Binion decision is meaningless.