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I don't think *anyone* should. But if you're going to have them, having people self identify as tax payors or tax exempt is pretty stupid, DUCY?
Just to be clear, when you say anyone, you mean that gambling winnings shouldn't be taxed at all, professional or otherwise, correct? Not a trap or anything, I just wasn't completely certain what you meant.
Yes, I think it's pretty stupid to have tax payers identify themselves as tax payers when they could identify themselves as exempt. That's why I said I haven't quite thought out how to deal with that (nor do I need to as I'm not responsible for figuring that out, we're just talking about beliefs, not practical adaptation).