[TimM]

[ QUOTE ]
and when some overzealous agent decides he wants to see your session reports and finds out that your are in the business of betting or wagering online?

[/ QUOTE ]

Then he gets to see them. The point is, I have to report the income, and there is nothing on my return flagging it as illegal. I would argue that it is not illegal income in any case, as the laws all point to those in the business of accepting bets and wagers, not those placing them.