Tournament Magic allows players to choose to draw a match as opposed to play it out. (Due to time limits it is also possible to unintentionally draw matches.) This can happen at any time in a match before a match slip is signed and turned in. In most cases these draws happen at the start of a match. If so, players can simply write ‘ID’ in nice clear letters on the match or a match record of 0 wins for each player and 3 draws.
However, if players do decide to draw a match at any point after at least a single game has been completed, then the process is little different. The second and third Magic tie breakers are calculated based on your game wins and the game win percentage of all your opponents. Because of this, we do want to make sure that these games are recorded even if both players in the match do choose to intentionally draw. So if player A has won game one in a match and both players choose to draw, in order for this draw to be applied, then player A will have to concede game two. In instances like these, the match slip should have each player winning a game and a single drawn game.