taxes & legality?

Assume I am an affiliate of a party skin.

I play 8-12 tables, and in order to get my rakeback, I have 2 accounts signed up under my affiliate. Now, these accounts must use unique netellers accounts right? So, if my very generous and helpful brother and sister each create a Neteller account and allow me to tie a poker account to it, I can no play 8-12 tables at once.

However, when it comes around to tax season do they have any obligations? I mean.. when I withdraw the money from their party accounts to their netellers, I immediately transfer the money to MY neteller account. They never have over $10,000 in any of their accounts.

When I file taxes, I will file everything as ganbling revenue for myself.

Do I have all my bases covered?