Stephen Sprunk wrote:

The discussion above was obviously about _cash_ tips, which are an
entirely different matter. The employer (and therefore the IRS) only
knows what the employee _reports_, not what they actually _received_.

Doesn't wotk that way dude. The employer knows the ticket total for the waiter
and imputes an assumed tip witholding based on the sales total. The employee
doesn't have to report a thing.