Tax Issues and Lawn Gnomes for Casino Whoring

[Blackjack]

I've already whored pretty much every singled casino that I can think of and find on all of the dependable guides. The next step is to create accounts for friends but I'm not sure the best way to go around this.

Here are some questions for the more advanced whore to hopefully answer:

1) Will my friend need a bank account?
2) Can I transfer the funds to my friends Neteller account via my Pokerstars account and his account if my friend doesn't have a bank account registered and hasn't made a deposit into Pokerstars yet?
3) Do I have to do all of the casino whoring from his house?
4) Can I log onto his neteller from my home PC?
5) What tax issues will my friend have if he nets a $2,000 win and then transfers the funds back to Pokerstars and back into my account?
6) Does my friend NEED to enter his SS number?
7) What does Neteller report to the IRS for wins and such?
8) What do the casinos report for winnings?
9) What are some alternative payment methods to use for the casinos? Is Citadel/MyCitadel less invasive (meaning not as much information needed SS, Bank Account etc)

I appreciate the help in advance,

Blackjack