No, I do not agree. When I waited tables in my teens and early 20's, there was a clear formula that was understood. Report enough to show minimum wage for the day. This kept the boss from having to pay back taxes on you, and you STILL had extra that you did not pay taxes on. This made up for the times where maybe your tips weren't so high, but more often than not, you had extra that you didn't have to pay taxes on.
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