It will never happen. For one who is going to pay a real life tax on a game that you pay a monthly fee to play. For example, you don't pay property tax on a house you rent. That is what the monthly fee is, a space rented on the server to keep all of the stuff that you were giving by the game from doing certain things. Therefore you cannot be taxed for having it unless one of two things happen, 1) you sell it for real money and declare it, or 2) the game is not charged for a monthly fee and the currency used in it is USD. I don't ever see two happening and why would you declare something that is aginst the rules of the game, I plead the fifth.