Originally Posted by t_roy
doesn't this all come down to whether or not money in a poker account would be considered a cash equivalent? I think that there is a strong argument that it would not be considered a cash equivalent in the current climate.
The argument that you could possibly make is that the money won in your poker account has not been constructively received by you. Whether or not it is a good argument may depend on the circumstances and in many cases likely depends on information most of us don't know. For example, maybe money won after Full Tilt was insolvent wouldn't count as income because it was not constructively received. At what point was Full Tilt insolvent? And that is a Maybe. Look into it if you want.
DISCLAIMER: This is NOT legal advice. Any advice I can possibly give is to talk to an attorney if you so desire.