[Ryno]

The tax form is not the issue. If someone is in the business of betting or wagering and receives payment *in connection with* Unlawful Internet Gambling as defined, they have violated S5363. The "in connection with" would appear to cover cashouts, and any pro is in the business of betting or wagering by definition.

I would think the way out is that online poker playing is not Unlawful Internet Gambling if poker is legal where you live (i.e. here in California). But I have no idea. Also to be caught they'd have to connect your tax filing and a 3rd party electronic funds transfer that may or may not be related to Unlawful Internet Gambling. I know this is exceedingly remote but maybe I want to run for President of the United States someday.