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Please consult a CPA before taking my advice... but it's not technically "winnings," until you have "reasonable control," of your funds. You do not have this currently. It is interesting because you did at one time have control over them, so I'm not sure if it would be a good excuse if audited.

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Please consult a CPA before taking my advice...

You may also be able to make a case for not only collectability but uncertainity of the actual dollar amount that MAY BE collected if and when the situation is resolved..