Any tax advice for foreigners (esp. Canadians) residing in the US

[nevadaJACK]

I'm a Canadian on a student visa in the US. As an American resident, though, I'm supposed to pay taxes on my poker winnings, but I had the following bright idea yesterday and want to know if anyone's done something similar, or have any other comments as to how I should best go about this.

I'm going to essentially stop playing under all my accounts and open up new ones under my mother's name (she still lives in Canada and says she's OK with this)...so technically speaking "she'll" be the one earning income from this, because the poker accounts (and bank accounts I'll be cashing out to) are all in her name...and as a Canadian "her" poker winnings will not be taxable.

--> Besides the fact that playing under someone else's account violates poker sites' T&C's, from a legal perspective (and yes, I know this whole thing is a grey legal area anyway), would there be any kind of tax fraud/evasion going on here?

(BTW, I wouldn't worry about this all that much except that this year my winnings were around $30,000, so we're talking about an $6K - $8K question here)