Filing taxes is personality and complex process begin with for us. Making errors will happen from time to time, however the one thing you want to avoid to do is understate the income you yield. Underreporting earnings is means to get the IRS hopping mad. An argument that tips, in some or all cases, are not transfer pricing "compensation received for the performance of private services" most likely will work. It's just that since it did not, I would personally expect the irs to assert this cha...