Declaring Back Taxes Owed From Foreign Funds In Offshore Accounts
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The employer probably pays the waitress a quite small wage, will be allowed under many minimum wage laws because he has a job that typically generates details. The IRS might therefore believe that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, on the other guitar hand, is obliged to pay the services his workers render. I absolutely don't think the exception under Section 102 employs. If the tip is taxable income to the waitress, it is merely under total principle of Section sixty one.
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