That's not how gambling taxes work. You can't claim unlimited losses. Filing as a professional gambler allows you to net your wins and losses, usually defined as a session of play.
If winning is so volatile that you have frequent winning years and significant losing years, then yes it could be a problem since you can't report negative income.
I've only heard of winning players having negative years when accepting risk beyond what their bankroll and access to games year-round can over (for example, high high stakes games are not that common).
If winning is so volatile that you have frequent winning years and significant losing years, then yes it could be a problem since you can't report negative income.
I've only heard of winning players having negative years when accepting risk beyond what their bankroll and access to games year-round can over (for example, high high stakes games are not that common).