Has anyone dealt with this tax issue?

[Tax Question]

I am a professional poker player and I pay my taxes honestly and completely. I am a little worried about the following isuue though:

In order to get rakeback at Party, I played under an account that was in my girlfriend's name for a few months. I moved the winnings from the Party account to a Neteller account that was also in her name, and from the Neteller account into my bank account (not in her name). I have reported and paid taxes on the winnings that were in her name. But now that Neteller may potentially share information with the DOJ/IRS, I was wondering if my girlfriend needs to acknowledge this income in her return as well, since she had a Neteller account in her name. Also, does this mean she also needs to file an FBAR?

I understand that posting on a forum is no substitute for professional advice, but I wanted to see if anyone had dealt with the same issue and what they had done.