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Even in the case where the online gambling is against the law, the citizens still have to pay taxes on it. The US taxes are valid for both illegitimate and legal income. If the citizens are audited for whatsoever reason and there is uninformed income found, then they have to pay tax, interest, and penalties. And if IRS (Internal Revenue Service) found that the citizens have knowingly avoided taxes then for this they can also face imprisonment
The IRS won't know. Of course, that doesn't mean you shouldn't claim them yourself.
And as long as we're being technical... Technically the year you "won" the money depends on when you made the bet, not when you withdrew the funds.
If you won money betting on the World Series, that's 2009, even if you waited until 2010 to take the cash.