Tax laws on online poker profits

Does anyone know the exact tax laws in the USA on poker profits earned online? Let's say you win a big online tournament and make $60,000 sometime in mid november. Let's assume, also, that up until that point you had had a losing year, say to to the tune of $12,000. Assume you can prove this with hand histories, deposits and what not. Let's also assume that you lost another $10,000 in poker in live casinos? How much do you owe uncle sam?