Those moving to our neighbor to the north may get a few unexpected shocks upon entering a Canadian casino for the first time. Canada's gambling laws differ from the States's in a variety of interesting ways. The biggest difference is the absence of tax on winnings in Canada. That albatross in the form of reporting winnings on your taxes is lifted! Unfortunately, this only applies if you're a Canadian citizen. If you're just visiting, too bad - you'll have to pay taxes like the rest of us.

The way Mike Sexton tells his story, that telephone call in January of 2001 changed everything. Would he be willing to fly to India, a country he had never previously visited, and help some people he had never heard of set up an Internet poker site? This was Sexton's introduction to what would be known as Party Poker, the largest of the Internet card rooms.

Sexton was spending time in the poker parlors of Las Vegas at the time and recognized the appearance of opportunity when he saw it.

This is also known as being in the right place at the right time.

Yes folks, I know that most of the time I put my poker tip of the week near the bottom of this column, but for today it will be on top.

"Oklahoma Johnny" Poker tip of the Week. Today's tip comes to us from Mary Pickford-who said (and I am sure she had me and you folks in mind)-"If you have made mistakes-(in your poker game & life)-there is always another chance for you. You may have a fresh start any moment you choose, for this thing we call 'failure' is not the falling down (or losing a hand), but the staying down." (and not picking yourself up and trying again).

Last time we profiled a few typical denizens of online play. Let's continue our forensic investigation now.

The Wynn Resort is the latest addition to the Las Vegas skyline from master resort designer, Steve Wynn. The tallest building in Nevada provides guest with 2,716 luxurious rooms and suites to satisfy the most discerning visitor. Located on the north end of the fabled Vegas Strip tucked away behind the only alpine mountain range in the city the great curved copper mirrored monolith rises above it all. The Wynn Resort represents the state-of-the-art in accommodations, entertainment, food, service and shopping.

Michael Matts was born (April 19, 1966) and raised in West Orange, New Jersey. Michael graduated from West Orange High School in 1984 and went on to Rutgers University in New Brunswick, New Jersey.

In 1988 Michael graduated from Rutgers with a BS in Mathematics and in September of 1988 he accepted the position of publicist for Rutgers athletic department.

In June of 1993 he left Rutgers to pursue a career as a math teacher for the West Orange public school system.

We all agree that the ability to maintain focus at the poker table separates the truly great players from the average ones. It enables you to choose and act on your best decision. I have shared some of my strategies that help me maintain my focus in my previous four articles in Poker Player Newspaper.

The Poker gods had not been good to me. Playing $4-$8 hold'em at the Normandie Casino in Gardena, Calif., I was losing. Then, in an early position, I was dealt A-10 offsuit. With several players in, the flop brought me what looked like the solution to my problem, [10c] [10h] [4s].

"What is the chief end of man? To get rich. In what way? Dishonestly if we can, honestly if we must." -Mark Twain

More than any other American entertainer, on stage, in silent films and talkies, W.C. Fields, characterized and personified Twain's tongue-in-cheek observation.

[Read Part 1]

I was on the fantail of Hobby's yacht, Lazybuns, sipping a spicy bloody Mary. "Hobby, can you get a hold of your buddy who won the 7-card stud at the WSOP?"

"You mean Benny; maybe. What's up?"

"Get him on the speaker phone, please. I'm still working this out."