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The employer, on the other half hand, is obliged to pay for the services his workers render. I absolutely don't think the exception under Section 102 correlates. If the tip is taxable income to the waitress, it is simply under common principle of Section sixty one. Identity Theft/Phishing. This isn't so much a tax reduction scam as a nightmare wherein identity thieves try to obtain information from taxpayers by acting as IRS professionals.
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