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Our office staff spent quite as much time with the audit since he did, bring our books forward, submitting every dang invoice out from the past couple of years for his scrutiny. The employer probably pays the waitress a small wage, and allowed under many minimum wage laws because this lady has a job that typically generates secrets and techniques. The IRS might therefore reason that my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anything.

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