Re: tax implications of using identity other than your own.
Standard disclaimers. IANAL.
I don't see any real difference between using someone else's poker account and any of the following:
1. Staking deals.
2. Placing bets on someone else's behalf.
3. Buying a lottery ticket for a group of people who split the jackpot.
In each case the gambling is being done in one person's name but other people have all or part of the action.
The general rule is that tax liability/benefit goes to the one who is actually winning or losing money, not the middleman who is handling it.
But you need proof!! The IRS has a reputation for being very difficult about this for the good reason that many frauds are committed in this area.
I think there is also a reporting form that the nominal recipient of the winnings is supposed to fill out, at least in some cases such as lottery tickets. Essentially it says who really won the money. Investigate if you are interested.
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On the miniscule chance that it was actually questioned of your friend, you could always give your friend a signed letter at tax time every year that states that any and all revenue earned at XXXX Poker site in xxx person's name has been declared by you for tax purposes.
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Wrong way to do this. The IRS doesn't like stuff that's done after the fact of winning money. Execute a written contract in advance saying whose money it is and who is gambling. Preferably get it notarized. Now you have solid evidence in case the IRS shows up.
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