No claim for credit or refund of the tax on wagering will be allowed unless one of the following statements is attached to Form 8849:
The tax has not been collected from the person who placed the wager.
The tax has been repaid to that person.
The written consent of that person to make the claim has been obtained.
If the claim is for a laid-off wager accepted by the claimant, a statement must be attached for the person who placed the laid-off wager and the person who placed the original wager. A laid-off wager, in this context, is when persons accepting more wagers than they are willing to carry may lay off a portion of the wagers with another person to avoid the risk of loss. If you accept a wager taken initially by someone else, (other than an agent or employee acting for you) include the wager in your gross receipts. If you accept a wager and lay off all or part of it with a person who is liable for the tax, you may be entitled to a credit or refund.