The FRC takes the social conservative position: Gambling is inherently and unalterably destructive, both for moral and practical reasons, and so it is the duty of government to ban it and to enforce that ban regardless of the form of the gambling.

The libertarian position is that gambling is a private business contract that affects noone else, and so the government should get it’s nose out of other people’s business – if people want to gamble, it’s their own money they are risking, and their responsibility. It’s not the place of government to ban anything merely because a few people consider it dangerous.

As for internet taxation… good luck enforcing that! All it will do is put American online gambling companies at an economic disadvantage, or drive them out of business entirely, leaving the market to forign casinos who don’t have to deal with US regulations.