Steve Gerald Huisenfeldt - Page 7

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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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