Leave it to lawyers and authorities to struggle to give a straight respond to this ask yourself! Unfortunately, in order to be qualified for wipe out a tax debt, happen to be five criteria that end up being satisfied. The employer probably pays the waitress a small wage, could be allowed under many minimum wage laws because he has a job that typically generates rules. The IRS might therefore reason that my tip is paid "for" the business. But I am under no compulsion to leave the waitress ...