I WOULD LIKE TO DISREGARD THE 1040 LINE 21 INCOME FROM GAMBLING TO REDUCE AVAILABLE CURRENT YEAR AS WELL AS PRIOR YEARS NOL CARRY FORWARD.

THE TAXPAYER NOL IS SOLELY FROM SCHEDULE C.

THEIR IS BASIC EVIDENCE AS WELL AS SPECIFIC EVIDENCE TO REDUCE GAMBLING INCOME TO ZERO USING SCHEDULE A TREATMENT.

THERE...