[eso]

Hypothetical situation: you have x amount of money in your poker account that isn't cashed out yet. You pay tax on this money. Now when you cash it out, it never appears in your bank account because the online site you play at has suddenly gone bust (Or they are performing "security checks" on you). So you are out of pocket with losing this money, but also you lost even more through taxes. Doesn't seem fair does it. The fact that you don't receive your money implies that its not actually your money until you cash out, hence you shouldn't pay tax on it until you cash out.