[Notwithstanding]

A gratuity is by definition something that is NOT owed - it is something given by freely by choice.

ALL gratuties are optional.

If a restaurant wants to charge an extra fee for large parties, then they need to state so plainly and then it cannot be treated as a tip for IRS purposes.

[andyk]

A gratuity is by definition something that is NOT owed - it is something given by freely by choice.

ALL gratuties are optional.

If a restaurant wants to charge an extra fee for large parties, then they need to state so plainly and then it cannot be treated as a tip for IRS purposes.

Yes, I read the article. You're repeating what the prosecutor said, but thanks...