Scared of the IRS

[sports_quant99]

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.... I will pay taxes on as close to the net winnings as I can attain, less the amount frozen indefinitely (I will wait till the last minute to see if I ever get them).

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Assuming your frozen Neteller funds are from 2006 winnings, those are taxable on your 2006 return, regardless of if/when you ever collect them from Neteller (see my thread from last week on this).

You also want to look at the threads about Form TDF 90-22.1 (that's a whole other can of worms)