There seem to be a lot more mentions of online gambling in the American mainstream media the past few weeks. Of course, the UIGEA regulations are set to be enacted on Dec. 1, so that might have something to do with it.
The Wall Street Journal touches upon the subject of online gamblers paying taxes in an article written by Eva Rosenberg, a tax specialist. It's a good read if you can wrap your head around it:
http://online.wsj.com/article/SB1000...ersonalfinance