I am sure many have you have received the dreaded letter from the IRS stating that your refund is being reviewed. I believe the letter is a LTR 5887C. Sadly the IRS is delaying many more refunds than in previous years. According to folks at the IRS they are asking Casinos (and sometimes the taxpayers) to prove that they have remitted the funds that were withheld at the source.
For some reason Casinos refuse to record ITINs (Individual Tax Identification Numbers) on the 1042-s form. If this was done as a common practice it would make it so much easier to reconcile the withholdings.
So, if you win and have your ITIN with you please ask the Casino to record your ITIN on your 1042-S. It will likely speed up the process a little bit.
If yours was delayed please give me a call and we can brainstorm on how to speed things up.