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Leave it to lawyers and the federal government to are not ready to give a straight factor to this inquire! Unfortunately, in order to be allowed to wipe out a tax debt, tend to be five criteria that should be satisfied. The employer probably pays the waitress a small wage, which is allowed under many minimum wage laws because she's got a job that typically generates details. The IRS might therefore conisder that my tip is paid "for" the employer.
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