BobKamman
Level 15

A key difference between sports betting and playing slot machines is that you have a better chance of claiming "professional gambler" status, and putting the winnings and losses on a Schedule C.  There is a degree of skill involved, not just luck.  It would be helpful if the bottom line turned out to be a profit (without cheating).  But professional gamblers need to keep good records, just like any other business.  Unlikely your client has done that.