Jim answered: The answer is simple. Some card rooms running poker tournaments are chosing to follow the Binion's closing agreement; other card rooms are not.

So are you saying Jim, that it is up to the card room or Indian casino as to whether they wish to issue W-2G's or not for winnings of $600 or more?

Doesn't make much sense to me why a card room would want to go to all that extra time and expense if they didn't have to.