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This is especially after working hard for in a year's time of money coming in. An argument that tips, in some or all cases, are not "compensation received for the performance of personal services" most likely will work. It's just that since it did not, I would expect the government to assert this punishment. This is why I put advice label at the peak of this line. I don't want some unsuspecting server to get drawn onto a fight she can't manage to lose. Someone making $80,000 12 months is not really making a lot of coin.

The fed's 'take' is significantly now. Fees originally started at 1% for extremely rich.