The Internal Revenue Service (IRS) has IRS Windows at the track. If you win a certain amount you are required to fill out an IRS Forum and taxes may be withheld. Note the camera. When you fill out the form your photo is taken. The IRS also takes bets and pays off on wins. For whatever reasons, people shy away from using the IRS Windows to place or cash bets. I use them all the time, as the lines are so short. :)

Here is a summary from the New York Racing Association site.of the tax requirements.

"For winnings that exceed 300-1 odds - more than $600 - the Internal Revenue Service requires that a W2-G Tax Form is completed. This form requires two proofs of identity: 1, Copy of Drivers License or State issued photo ID; and 2, Copy of Social Security Card or a card that establishes your identity and includes your social security number. All winnings subject to reporting and/or withholding as described in IRS form W2G will be administered in accordance with applicable IRS code."