For CPA firms serving professional gamblers
Your gambling clients' records, finally defensible
The Stoic Gambler is an evidence platform, not a casino tracker. Your clients log sealed, hash-chained sessions with photo proof; your firm receives audit-ready reports through a workspace built around consent, read-only access, and a permanent record of everything anyone touched.
Founding-firm pricing: $79 per professional / month, or $790 yearly. Clients keep their own player plans — no double billing.
The problem you already know
How gambling files arrive today
- A stack of W-2Gs and a win/loss statement printout
- Losses estimated from ATM withdrawals and memory
- A spreadsheet the client typed up in March
- No way to show when — or whether — anything was recorded
How they arrive with us
- Sealed, session-level ledger with a verifiable chain fingerprint
- Gross wins and gross losses stated separately, contemporaneously
- Photo and document evidence fingerprinted and matched to sessions
- Preflight-validated reports that flag their own gaps before you do
How firm hosting works
From empty workspace to first audit-ready report
Open your firm workspace
Name the practice and you're live. Owner, accountant, and read-only reviewer roles keep preparation, review, and oversight separate — the same division of labor your firm already runs.
Invite a player client
Send a secure, single-purpose invitation link. The client accepts from their own account, keeps ownership of every record, and can withdraw consent at any time. No client record is ever visible to a firm without it.
Set your reporting standard
Choose the tax year, the reporting cadence, whether sessions are summarized by the session method, and whether evidence and sign-off are required. Every preference is written to the firm's permanent access history.
Receive an audit-ready report
Preflight validation blocks incomplete, inconsistent, or unsupported reports before they ever reach your desk. What arrives has already passed the checks a preparer would run first.
A guided five-step wizard walks your firm through this exact sequence the first time you open the workspace — nothing to configure by hand.
Try it now — no account needed
Walk through a client engagement in ninety seconds
In the real workspace, this creates a secure, single-purpose invitation. The player accepts from their own account and keeps ownership of every record. Try it with a sample address:
Managing the client portfolio
Built-in safeguards, not policy promises
Read-only by default
Accountants and reviewers see sealed records without the ability to edit them. Reviewers are read-only everywhere — no sign-off rights, no exports beyond what the client allows.
Tamper-evident records
Every session is hash-chained to the one before it and time-sealed when written. You can see at a glance that a ledger was kept contemporaneously, not reconstructed in April.
Threaded corrections
Raise a correction request on the report itself. The client responds in the same thread; nothing is silently overwritten, and the original entry is never deleted — only reversed, with the reason on record.
Immutable access history
Every view, export, share, and sign-off across the firm is logged with a timestamp and an actor. The history is append-only — nobody at the firm can edit it, including the owner.
What lands on your desk
- Session-level CSV: date, property, machine, coin-in, cash in and out, net, minutes, expenses
- Gross wins and gross losses stated separately, as the forms require
- Handpay register built on the single-win threshold of $2,000 or more, reconciled to client W-2Gs
- Per-session PDF tax summary with the record integrity certificate and chain fingerprint
- Loyalty and win/loss statement reconciliation, with every gap flagged
- Evidence packages: original photos and documents, fingerprints, and a signed manifest
- Schedule C / Form 1120-S column mapping, plus a nominee distribution note referencing Form 5754
Straight answers
The questions every firm asks first
Who owns the client's records?
The client, always. A firm sees a record only after the client accepts an invitation, and the client can end access at any time. If the relationship ends, the record history shows exactly when access stopped.
Can my staff accidentally change a client's books?
No. The firm portal has no write path into client ledgers. Corrections travel as requests the client must accept, and even the client can only reverse a sealed entry, never edit it.
What does this do that a spreadsheet can't?
A spreadsheet proves someone typed numbers. Sealed, hash-chained sessions with fingerprinted photo evidence prove the numbers existed, in this order, on these dates. That distinction is the entire point of contemporaneous recordkeeping.
Does it prepare the return?
No — deliberately. The platform produces defensible records, reconciliations, and mapped exports. The filing position stays where it belongs: with the preparer.
For accountants and tax preparers
Gambling clients, documented properly
Your clients arrive with a shoebox of W-2Gs and a guess at their losses. Partner with us and they arrive with a sealed, session-level ledger that maps straight to Schedule C or Form 1120-S.
Proof-of-record access
Every logged session is hash-chained to the one before it and time-sealed when written. Your read-only view shows the chain fingerprint, the sealed entry count and the date sealing began — evidence of when each entry was written and that nothing before it was altered afterwards. It is corroboration of the client's diary, not a substitute for your own due diligence.
Chain head
a7f19c4e08b3d25f6c71ae930b4d8812
Sealed entries
184
Sealing since
2026-01-02
Accountant-only preview
This is the read-only view a client shares with you by link. No account, no app install, nothing editable — and the link can be revoked or time-limited by the client.
| Date | Property | Machine | Coin-in | Net | Largest single win |
|---|---|---|---|---|---|
| 2026-01-14 | Bellagio | 8492-A | $18,400.00 | $620.00 | $1,200.00 |
| 2026-01-15 | Bellagio | 1177-C | $9,250.00 | -$480.00 | $300.00 |
| 2026-02-02 | Borgata | 5531-B | $24,100.00 | $2,450.00 | $2,500.00 · W-2G |
The W-2G flag fires only on a single win of $2,000 or more — the slot and bingo threshold for payments made in calendar year 2026, adjusted annually for inflation in later years. Session totals never trigger it, which is the same test the payer applies at the machine.
What lands on your desk
- Session-level CSV: date, property, machine, coin-in, cash in and out, net, minutes, expenses
- Gross wins and gross losses stated separately, as the forms require
- Handpay register built on the single-spin threshold, reconciled to client W-2Gs
- Per-session PDF tax summary with the record integrity certificate
- Loyalty and win/loss statement reconciliation, with every gap flagged
- Schedule C / Form 1120-S column mapping, plus a nominee distribution note referencing Form 5754
CPA firm host account
$79 / professional / month
or $790 yearly · founding-firm pricing
- Owner, accountant, and read-only reviewer roles
- Client-controlled invitations, expiry, and revocation
- Portfolio standing, correction threads, sign-off, and immutable access history
- No charge for client accounts beyond their chosen player plan
Referral codes remain available for attribution, but never grant access to client records.
Where the law stands
Reviewed 19 September 2026
- Slot and bingo W-2G reporting begins at $2,000 for payments made in calendar year 2026, replacing the long-standing $1,200 figure, with annual inflation adjustment for later years. The conforming regulations (REG-113229-25) are proposed, not final.
- For tax years beginning after 31 December 2025, section 165(d) as amended by OBBBA sec. 70114 allows only 90% of wagering losses, still capped at gains. H.R. 10357 (the Digital Asset Tax Certainty Act) carries committee-added language restoring the full deduction and cleared the House Ways and Means Committee on 16 September 2026, but it is not law and the provision rides on an unrelated bill.
- The session method for slot play rests on Shollenberger and LaPlante, both memorandum opinions. The safe harbour proposed in Notice 2015-21 was never finalised, so this is persuasive authority rather than a bright line.
- Rev. Proc. 77-29 places the diary and supporting documentation on the taxpayer. This platform produces that record; it does not alter what your client must be able to substantiate.
- Mayo v. Commissioner kept a professional's ordinary business expenses outside the wagering-loss cap. The broadened wording came from the 2017 TCJA and was made permanent by OBBBA; CCA 202111012 reads it broadly, and nothing has yet resolved the conflict.
The Stoic Gambler produces records, not tax advice. Filing positions remain yours and your client's.
Firm pricing
Priced per professional, not per client file
Player plans (Scholar, Pro Tracker, Corporate Operator) belong to the player and are billed separately. A firm workspace is billed per professional seat, with annual billing at two months free.
Payments are not switched on yet. Plans and firm workspaces activate immediately at no cost during the field-test period, and the listed prices are what they will cost when billing goes live.
Practice
$790 / seat / year
1 seat · A sole practitioner with gambling clients
- 1 professional seat (owner)
- Unlimited invited player clients
- Guided onboarding wizard and reporting preferences
- Preflight-validated reports and correction threads
- Immutable access history
Firm
$690 / seat / year
2–5 seats · A small team preparing and reviewing together
- 2–5 professional seats
- Owner, accountant, and read-only reviewer roles
- Everything in Practice
- Per-seat volume pricing
- Founding-firm onboarding call
Enterprise
$590 / seat / year
6+ seats · A practice built around gaming clients
- 6+ professional seats
- Everything in Firm
- Lowest per-seat rate
- Priority support
- Custom engagement onboarding
Optional client sponsorship — $10/client/month or $100/client/year
Most firms let players keep their own plans. If you'd rather put a client on a firm-paid Pro Tracker-equivalent seat, it's a flat per-client add-on — no seat required, cancel per client anytime.
Firm economics calculator
Estimate what hosting professional players is worth to the practice, assuming annual billing and players on their own plans.
- Workspace cost (annual)
- $1,380saves $276 vs monthly billing
- Cost per hosted client
- $173
- Preparation revenue from those clients
- $12,000
- Reconstruction hours removed
- 24 hrs≈ $4,800 at $200/hr
Estimated net annual value
$15,420
Client preparation revenue plus the value of hours no longer spent reconstructing records, minus the annual workspace cost. Estimates only — your fees and hours will differ.
Founding-firm consultations
See if your practice is a fit — three questions
Question 1 of 3
How large is the practice?
The Stoic Gambler produces records, not tax advice. Filing positions remain yours and your client's. Review compliance responsibilities.