Nope but I never win it seems. I think if you can prove that you lose more than you win (which is most, of us) they can't come after you. If you're one of those rare people that make a living out of this (which you may be) then you are supposed to report them come tax time.
The rule in USA is that if you want to spend it, you have to declare it. If it's a major source of how you're paying the bills, or you're using it to buy major assets, it is very unwise to not pay. However, if it's just sitting in a sportsbook account, they have no way of knowing about it.
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American Players-Do you guys pay taxes on your winnings?
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