If your asking about is it legal for a US citizen to bet offshore --- technically no.
But the govt has, as far as I know, never prosecuted anyone for so doing. And when they seized th records of BetOnSports, and th records of Neteller, once widely used to transfer funds to and from sports books by US bettors, they definitely obtained the names and addresses of thousands of American bettors.
And they never even contacted them, let alone prosecuted them. I know, i was caught in the switches with both outfits - lost a nickel with BoS (crummy little shit that owned BoS just got sentenced, may he never leave the Greybar Hotel) and got fully reimbursed (affter many months) by Neteller.
Someone on this board insists there have been prosecutions of bettors, but could provide no link, no proof.
However, if you are taking about an American bookmaker who is acting as an "agent," taking money from US bettors and then letting them use an offshore account he sets up for his clients to bet, and he collects from and pays them off on winners - yo, that's bookmaking, and it's illegal,and the agent if caught will be prosecuted.
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