I wonder if anyone has made the argument that tips are gifts not income.
It is right on the tax form....wages, tips, etc.
This would remove the need to report them
That argument has been made—and rejected by courts—for about as long as there has been an income tax.
Also, tips are specifically included by statute in “wages” taxed under FICA.
* I wonder if anyone has made the argument that tips are gifts not income.*. Yes, that argument was shot down by the courts 40 plus years ago.