One more week until Tax Night out. Have you filed yours yet? I haven't (probably should get on that, actually), and when I read in USA Today that roughly 47% of Americans won't even have to worry about paying federal income taxes, I start to wonder if I would even bother. Oh sure, there's the threat of prison time for tax evasion, but really, what is the point if half the damn country isn't going fork out up and leave scot-free?
The employer probably pays the waitress a really small wage, will be allowed under many minimum wage laws because she's got a job that typically generates ends. The IRS might therefore conisder that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything. The employer, alternatively hand, is obliged to fork out the services his workers render. Simply because don't think the exception under Section 102 correlates.
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