I'm not a lawyer but I tend to agree Pete. I connect to an off shore poker site frequently but just to play for play money. I think they might have a hard time proving that you made real money bets unless the offshore organization was willing to cooperate. I think you are right that the most likely approach is to get the bank records of the funds transfers - assuming you ever win anything and transfer the money back out to your US account. I would guess that Aaron has a point saying they could go after someone like Moneymaker who publicly states that they won their way into the WPT through online satellites.