There's never been a conviction for on-line gaming from a player standpoint but as we all know it is technically illegal. I would think that by filing taxes for on-line winnings you would be admitting to the government that you do in fact play poker, illegally, on-line. Am I way off base here? This is a night and day comparason but wouldn't it be the same as a drug dealer admiting he sold drugs for a living but decided he wanted to pay taxes on his income?