Inez Meilak - Page 11

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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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