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Pursuant to Section V of the Agreement [Tip Compliance
Program Agreement] dated July 1, 1992, the parties agree
that the following tip rates shall apply beginning on the
following effective dates:
Effective Effective Effective
Employee Position Shift on 4/3/97 on 1/1/98 on 1/1/99
Food Servers:
Room Service All 13.0%/Gross 14.2%/Gross 15.4%/Gross
Sales Sales Sales
Although petitioner was a participant in the Tip Compliance
Program at the Hilton at one time, he withdrew from the program
on or about December 10, 1997, and was not a participant in the
program during the taxable year 2000. The room service food
servers that did participate in the Tip Compliance Program during
taxable year 2000 were subject to a tip rate of 15.4 percent of
their gross sales for the year.
Petitioner received a Form W-2, Wage and Tax Statement, from
the Hilton reflecting wages, tips, and other compensation on Line
1 totaling $19,4971 for taxable year 2000. The amount of $19,497
included tips in the amount of $784 which were distributed to
petitioner as his share of tips from communal banquets or Hilton
group events.
During taxable year 2000, petitioner had individual room
service sales of $91,281. Additionally, for taxable year 2000,
petitioner worked a total of 1,919.6 hours. Further, during
1All amounts are rounded to the nearest dollar.
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Last modified: May 25, 2011