Tax Implications of Signing Up a Friend/Relative

[KramerTM]

Hypothetical situation.

Let's say you want to sign up for a new Party account because you want, oh I dunno.... rakeback or something. So you get your friend to agree to set up a new Party account and a Neteller account. Then the friend brings up a good point...

"I don't want this poker account in my name because then I will have to start filing your winnings on my tax forms."

Good point. Never thought of that. Assuming either you won't file the necessary forms for your friend and your friend refuses to even let you... how would you convince said friend to let you sign them up?

All suggestions welcome.