Leave it to lawyers and authorities to are not ready to give a straight respond to this thought! Unfortunately, in order to be qualified to wipe out a tax debt, happen to be five criteria that should be satisfied. The employer probably pays the waitress a very small wage, can be allowed under many minimum wage laws because she gets a job that typically generates tips. The IRS might therefore believe my tip is paid "for" the employer. But I am under no compulsion to leave the waitress anyt...