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Frequently Asked Questions Related to Gambling

Question: Is it okay to let kids play poker?

Answer: If it is just for fun, sure. It can be a great hobby and teach skills to children.

Question: Who regulates Indian gaming?

Answer: Indian tribes are the primary regulators of Class II gaming. Regulation of Class III gaming may be addressed in the Tribal-State compacts and varies by state with the tribes remaining the primary regulator in most states. Both Class II and Class III gaming are subject to the provisions of the IGRA and oversight by the NIGC.

Question: If a casino discharges a gaming debt, is this a reportable transaction?

Answer: No, since a casino does not meet the meaning of "applicable financial entity" per Internal Revenue Code section 6050P(a), there is no reporting requirement in the discharge of a gaming debt.

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