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"illegal" aliens. She argues her allocative share of gross
receipts is distorted by the fact that these illegal aliens did
not appear on the payroll, were not included on the Forms 8027,
and were not allocated gross receipts by Mr. Patel.
We are not persuaded by petitioner's protestations that
illegal aliens adversely affected her allocation of gross
receipts. Several employees whom she stated were "illegal" were
in fact allocated gross receipts by Mr. Patel for the years in
issue. Petitioner has not persuaded us that the percentage of
gross receipts allocated to her by Mr. Patel for the years in
issue was wrong.
Petitioner also contends that respondent's formula fails to
reflect her true tip income because Sandomenico allegedly kept
approximately 2.7 percent of all charged tips to cover the cost
of fees imposed by the credit card companies. Petitioner failed
to furnish adequate proof with respect to this point. Assuming,
arguendo, that this contention was true, we believe respondent's
formula has sufficient leeway to encompass it.
Petitioner further attacks respondent's formula by claiming
that after each lunch shift and dinner shift, the directly tipped
employees would give $20 and $40, respectively, to the "pantry"
employees. Again, we are satisfied that respondent's
conservative formula would encompass any tip sharing that
occurred between the directly tipped employees and the pantry
employees.
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