To establish that a person or entity is in a breach of the UIGEA, it must be proven that,

(1) An "individual" was involved in the business of gambling or wagering;

(2) That person intentionally accepted a fiscal instrument or income thereof; AND

(3) That instrument was accepted (by the person) regarding the involvement
of another person in "unlawful Internet gambling."

o Hence, when an individual (person or company) that is actively engaged in the "business of gambling or wagering" (as distinct by §5362(1) and §532(2)) accepts a fiscal instrument that they know stems from that business AND it is from another individual who is involvement in unlawful Internet gambling, then the UIGEA has been breached.

o The problem thus becomes, what establishes "unlawful Internet gambling?"

Unlawful Internet Gambling

To lay, accept, or otherwise intentionally transmit a stake or wager by any means which involves the use, at least in part, of the Internet where such stake or wager is illegal under any valid Federal or State law in the state or tribal lands in which the stake or wager is initiated, accepted, or otherwise made.

Hence, the UIGEA is just an alert enforcement of the present Internet gambling laws existing within special jurisdictions.