On Monday's "Sound of Ideas," we'll look at changes to sports betting in Ohio following the high-profile federal indictments of Cleveland Guardians pitchers Emmanuel Clase and Luis Ortiz on charges related to rigging bets on specific pitches, and explain the Cleveland Municipal Income Tax filing requirements that resulted in surprise audits for many longtime workers and residents in back-to-back "Law of the Land" segments. MLB, Ohio's Casino Control Commission and sports betting companies agree to regulation changes Federal indictments against two Cleveland Guardians pitchers, Emmanuel Clase and Luis Ortiz, have rocked Major League Baseball and the sports betting world. In response to these charges of rigging bets on specific pitches, MLB worked together with the Ohio Casino Control Commission and sports betting companies to come up with mutually-agreed upon new regulations governing what's known as microprop bets, limiting them considerably compared to what was allowed before. In this installment of our series "Law of the Land," on Sound of Ideas, we'll explain the sports betting regulation changes, and look at the other legal problems that have come up surrounding betting in Ohio in both the NFL, involving famed Cleveland Browns quarterback Bernie Kosar, and NBA, related to allegations of faking an injury to help gamblers win against Miami Heat guard Terry Rozier, who is a former Shaker Heights High School basketball star, along with how and why the rules differ for college sports. Guests: - Joe Maloney, Senior Vice President of Strategic Communications for the American Gaming Association - Eric Chaffee, John C. Hutchins Professor of Law at Case Western Reserve University School of Law - Joe Scalzo, Sports Business Journalist for Crain's Cleveland Business Cleveland Municipal Income Tax audits surprise longtime workers and residents Over the last several months, workers and residents in Cleveland received tax audit notices in the mail warning of potentially large fines from the Central Collection Agency, which is part of the City of Cleveland's Division of Taxation. The notices informed individuals they needed to submit income tax returns and other forms that many recipients had never heard of, telling them they may have earned income which is subject to Cleveland's Municipal Income Tax. We'll clear up the confusion on exactly what's required when it comes to paying and filing the city of Cleveland's employment and residence taxes, in Monday's installment of our "Law of the Land" series on "Sound of Ideas." Guest: -Mary Sasmaz, Ph.D., Assistant Professor in the Department of Accountancy at Case Western Reserve University's Weatherhead School of Management