You are in the business of gambling or wagering if you:
Examples include Keno Writers, Blackjack dealers, lotteries conducted for profit (including the numbers game), policy, punch boards, and similar types of wagering.
- Are in the business of accepting wagers
- Conduct a wagering pool or lottery, or
- Are required to be registered and received wagers for or on behalf of another person, but did not report that person's name and address.