Hard Rock Bet, as an online gambling platform, is subject to the same tax laws and reporting requirements as other gambling operators within the United States. The Internal Revenue Service (IRS) has specific guidelines for gambling income and reporting requirements.

If Hard Rock Bet operates in compliance with U.S. laws and regulations, it would typically be required to report certain types of transactions to the IRS. Here are a few examples of when a gambling operator like Hard Rock Bet might report to the IRS:

1. **Winning Reports**: If a player wins a certain amount of money, the casino or betting platform is required to issue a Form W-2G to the winner and the IRS if the win exceeds certain thresholds. For example, if a player wins over $1,200 from poker, over $1,500 from slot machines, or over $5,000 from other games (like bingo, keno, or horse racing), the operator may need to report the win.

2. **Cash Transactions**: If a player makes a cash transaction over a certain amount (typically $10,000), the operator is required to file a Currency Transaction Report (CTR) with the IRS.

3. **Form 8300**: If the operator receives more than $10,000 in cash in a single transaction or in two or more related transactions, they must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

It’s important to note that these reporting requirements apply to the operators, and they are designed to help the IRS track potential taxable income and combat money laundering. Players are also responsible for reporting their gambling winnings as taxable income on their individual tax returns.

Please be aware that tax laws can change, and the specifics of how Hard Rock Bet reports to the IRS would depend on the exact nature of their operations, the jurisdictions in which they operate, and the current tax laws at the time. For the most accurate and up-to-date information, it would be best to consult the IRS guidelines or a tax professional.