Steve Gerald Huisenfeldt - Page 5

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                    C.   Employees with unpaid tax liabilities may                    
               participate in this program; however, they must cooperate              
               with the Service in the resolution of their delinquent                 
               accounts.  The policy of the Service with regard to the                
               collection of delinquent accounts is set forth in attachment           
               “A” to this closing agreement.                                         
                    D.   The Service will not initiate new tip income                 
               examinations of Participating Employees’ tip income for any            
               year prior to 1992 for which a return was timely filed and             
               will not examine tip income for 1992 or any later year in              
               which the Employee is a Participating Employee for the                 
               entire period during such year in which he or she earns tip            
               income, provided that the following conditions listed below            
               are fulfilled.  New employees may participate if they make             
               an election to do so within 30 days of the start of their              
               employment.  Such employees must have been participants in             
               any previous employer’s tip compliance program if that                 
               employer had a tip compliance program and the employee was a           
               tip earner.                                                            
                         *    *    *    *    *    *    *                              
               III. NONPARTICIPATING EMPLOYEES                                        
                    A.   An Employee other than a Participating Employee              
               (hereinafter a “Nonparticipating Employee”) is subject to              
               the full range of compliance and enforcement procedures of             
               the Service.                                                           
                         *    *    *    *    *    *    *                              
               V.   TIP RATES                                                         
                    A.   Tip rates will be established by the Employer and            
               approved in writing by the Service as follows:                         
                         (1) Dealers Who Pool or Split Tips -- The                    
               Employer may use either of the following options:                      
                         Option A:                                                    
                         The Employees or their representative (e.g., the             
               toke committee) will present to the Employer a listing of              
               the actual tip split received by or given to each Employee.            
               This listing must reconcile to the tokes presented to the              
               Employer’s cage for cashing.  The tip rate is the amount of            
               tips so reported to the Employer.  Failure of the Employees            

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Last modified: May 25, 2011