"To deduct your losses, you must keep an accurate diary or similar record of your gambling winnings and losses and be able to provide receipts, tickets, statements, or other records that show the amount of both your winnings and losses. Refer to Publication 529, Miscellaneous Deductions for more information. Except as otherwise provided in the Lottery Game Rules or the Pay-to-Play Game Rules, no claim or dispute by a Player with regard to any bet, wager or purchase of a Game, including the outco