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2026年5月10日 (日) 01:17時点における版
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There are two terms in tax law a person can need to be able to readily proficient in - kontol and tax avoidance. Tax evasion is the wrong thing. It takes place when you break the law in a test to avoid paying taxes. The wealthy because they came from have been nailed to have unreported Swiss bank accounts at the UBS bank are facing such bills. The penalties are fines and jail time - not something ought to want to tangle by days.
The employer probably pays the waitress a very tiny wage, will be allowed under many minimum wage laws because my wife a job that typically generates secrets and techniques. The IRS might therefore believe that my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anything. The employer, on the other side hand, is obliged to meet the services his workers render. So i don't think the exception under Section 102 correlates. If the tip is taxable income to the waitress, it is simply under the general principle of Section 61.
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