The point is, how do you know if dealers are claiming 100% or not? Like the IRS guidelines say they should. You talk like ALL dealers are crooks

I hereby apologize to the dealer who claims all his tip income that is not accounted for. His honesty to be commended. And if they're others, I apologize to them as well.

Just as an after note, I sure would love to meet that person. It would compensate for the many I know that claim only what they know they will get away with per the IRS guidelines.

This is not to say only service people do this. Most people would do the same thing if given the opportunity. But if a person is on a salary or receives a wage, everything is reported to the IRS on either a W-2 form or a 1099.

Funny thing is I just threw away (within the past month) the guide lines giving to the Normandy Club in Gardena. Had it laying around for the longest time and now that I want it, it's gone.