Scope before software

Know exactly where the platform stops

The Stoic Gambler organizes records and professional workflow. Licenses, legal conclusions, tax positions, taxpayer consent, and jurisdiction-specific compliance remain with the people legally responsible for them.

General information · Not legal or tax advice · Reviewed 19 September 2026

Responsibility map

Three roles. No blurred lines.

The platform

Provides recordkeeping, evidence organization, access controls, and export workflows
Does not accept wagers, prepare returns, render legal or tax advice, or perform attest services
Documents technical integrity and access activity without certifying the truth of an underlying entry
Maintains its own security and service-provider responsibilities

The CPA firm or preparer

Confirms licenses, firm permits, mobility rights, engagement scope, and representation authority
Exercises independent judgment over classifications, deductions, filing positions, and submissions
Obtains any legally required taxpayer consent and controls staff, downloads, retention, and vendor review
Checks referral, commission, independence, privacy, security, and breach-notice duties in each jurisdiction

The professional player

Keeps complete, accurate, contemporaneous records and supporting documents
Tracks residency and every jurisdiction where play or income occurs
Reviews sharing scope before granting access and revokes access when it is no longer appropriate
Confirms filing treatment with a qualified adviser rather than treating software output as advice

Licensing and advice boundaries

Public accountancy is regulated by state and territorial boards, not one national license. Firm permits, title use, attest authority, mobility, preparer registration, and representation rights can differ.

This software is not a CPA firm and does not perform an audit, review, compilation, examination, or agreed-upon procedures engagement. “Audit-ready” describes record organization, not an assurance opinion.

Calculations, flags, and mapped exports are informational inputs. The preparer remains responsible for due diligence and professional judgment, including duties under Circular 230 when practicing before the IRS.

Tax information and consent

Tax-return information may be protected by 26 U.S.C. § 7216 and its regulations. The definition can include people providing auxiliary services to a preparer.

A platform invitation proves account authorization; it is not automatically a substitute for a written taxpayer consent whose wording, timing, format, or signature is prescribed by law. The firm decides when a separate consent is required.

Players should review the recipient, purpose, data scope, duration, and revocation terms before sharing records.

Jurisdiction file

Verify these before accepting the engagement

CHECKFirm license, permit, title use, mobility, and attest scope

CHECKFederal preparer credentials, PTIN, and IRS representation rights

CHECKState preparer registration or licensing requirements

CHECKPlayer residency, domicile, source-income states, and local filing duties

CHECKState treatment of gambling losses, itemized deductions, withholding, and professional status

CHECKTribal, casino, online-play, and location-specific record or withholding rules

CHECKCPA referral fees, commissions, disclosure, independence, and fee-splitting

CHECKPrivacy, security-program, vendor oversight, breach notice, and record-retention duties

Do not infer authority from a submitted license number or a completed profile. The workspace records what the firm represented; it does not perform a state-board, IRS, insurance, sanctions, or disciplinary-status verification.

Primary references

Read the governing source

IRS Topic 419 — Gambling income and losses IRS gambling diary and supporting-record guidance 26 U.S.C. § 7216 — Disclosure or use of tax return information 26 CFR § 301.7216-1 — Definitions and general rule IRS Section 7216 information center IRS Circular 230 — Practice before the IRS FTC Safeguards Rule guidance NASBA state boards of accountancy directory

State treatment changes and cannot be generalized. Confirm current law with the applicable board, revenue department, privacy regulator, and qualified counsel before acting.

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