IRS training manual re : attorneys and deferring income
First, the Neteller fiasco has nothing to do with the timing of earning income, it is a distinctly separate and unfortuneate event.
Second as to deferring income in a poker account, here is a sample of what the IRS thinks about attorneys deferring income by leaving the income in their escrow account:
"The training manual notes that most attorneys have one or more trust accounts under their control and instructs auditors that adjustments to taxable income most frequently arise when an attorney diverts funds from a trust to a personal account or defers income by allowing fees to remain in a trust account."**
**From Research Institute of Taxation/Market Segment Specialization (MSSP) audit guidelines
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