- 11 - "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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011