OPINION OF THE COURT
SEITZ, Chief Judge.
Defendant is known as a "ten-percenter," that is, a person who cashes race-track tickets for the true winner in exchange for 10% commission. In order to cash a Big Exacta ticket worth $600 or more the ten-percenter must provide some identification and sign Form 1099. This form is required by the Internal Revenue Service in order to see whether such winnings are reported for tax purposes.
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