If Dealers (in California at least) made what the IRS's guide lines were, they would be looking for other work. Not being in the business, I have not kept up with the guidelines recently but I remember when they first came out in Gardena, $8.00 per hour was the average. How many dealers even in Nevada with the $0.50¢ pieces only make $8.00 per hour on tips? In our local cardrooms, I know for a fact that many of them make $300-$400 PER DAY. $1.00 per hand tips are not necessarily the norm anymore even in the 3-6 and 4-8 games. I have absolutely no idea about the Pai-Gow dealers except they make a heck of a lot more.

I do know a couple of dealers currently working in Nevada casinos that use to work in southern California that told me they make about half of what they used to make in California.

And again, I care less what dealers or any service people make except for the fact that I wish the IRS would get their fair share. And as a retired CPA who has been processing tax returns for close to 40 years--many of them for dealers, waitresses, hair dressers, barbers, etc., I will agrue to my dying days that the service industries as a whole does not pay taxes on all they make.