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I would like to clarify that I'm indeed a professionnal poker player and my only income is from online poker. I didnt have any other job since April 2006 and I reported my online poker income and paid tax last year. So maybe this change the fact as if I need a Visa or not...
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I really really don't think anyone will care at all. Negreanu came to the US for a long time. You're going to the wsop. It would be unnecessary.
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David Benyamine will tell you otherwise, as he was detained by the FBI, jailed for over a week, and was subsequently deported back to France because he entered the U.S. to play both the 2004 PartyPoker Million II and the 2004 WPT Championship without an entertainment visa (O-1, P-1, or P-3, depending on the player's circumstance).
http://www.cardplayer.com/magazine/article/16326
Given the hostility of certain U.S. government officials toward professional poker players these days, I suggest that players act on the side of caution and consult an attorney who has experience dealing with entertainment visas for professional poker players.