According to a study, taxpayers may purposefully avoid reporting their income to the IRS through third-party reports. An IRS modification in 2017 lowered third-party tax reporting of pari-mutuel gaming winnings. Comparing US and Canadian thoroughbred racing, the study indicates a large increase in wager types less likely to prompt third-party reports. These data show that taxpayers willfully dodge third-party reporting, leading to the enormous US tax deficit.