How to Win Big in the Game of Taxes for non-U.S. Citizen Gamblers. The book explains how Non-U.S. citizen gamblers can recover taxes withheld by U.S. Casinos and Racetracks. The author is an international tax lawyer with more than 20 years of experience, including extensive experience representing non-resident gamblers recover taxes withheld and paid over directly to the IRS. Not everyone can be lucky at games of chance in the Casinos or the Race Tracks in the U.S. There are Casinos throughout the U.S. where non-U.S. citizen place bets as gamblers. Much of the enjoyment of gambling can be taken away by how the Internal Revenue Service administers this 30% withholding tax, forcing the Casinos and Race Tracks to withhold on only certain winnings, without any offset for the amounts invested or wagered. The book explains that the real winnings for non-U.S. citizen gamblers "are all in the taxes." This is because of the approach taken by the U.S. Internal Revenue Service as it selectively imposes U.S. withholding taxes at source against the non-U.S. citizen gambler who is not a resident of the United States. The 30% gross withholding is made on each "per spin" or "per bet" play that generates a winning amount of US$1,200 or more. The method by which this 30% withholding tax is imposed by the IRS, forces Casinos to withhold in all such circumstances; even if the gambler has no "income, gains or profit" at the end of their gambling sessions. This 30% withholding tax is then paid over directly by the Casino or Race Track to the IRS. Typically (if not almost always) the non-U.S. citizen gambler has a legal claim to those funds. This is the central point of this book. How you can recover what is legally owed to you