FEAR THE IRS. Taxes.

[Bosox]

I'm playing poker for the summer and i'm starting to rake in enough loot that i don't think my "lifeguarding job" is really a good cover. I think it's time to deal with paying taxes on my winnings.
Where do I start? I don't know if gambling is even a fully legal career in the US or my state (MA). What are other people doing about paying The Man his dues or where can i find out? [sry if wrong place to post]
SEVERE AUDIT. Not the last words i want to see. cheers.
sox

[greg nice]

do a search there are a million threads

basically
1. file as professonal gambler and use schedule C
2. report gross winnings on line 21 and losses as deductions on sched A
3. go against IRS rules and report net winnings on line 21