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definition of gross income. See Roberts v. Commissioner, 10 T.C.
581 (1948), affd. 176 F.2d 221 (9th Cir. 1949); sec. 1.61-
2(a)(1), Income Tax Regs.
As previously stated, petitioner contends that he is not
liable for the unreported income because he claims he was a
participant in the Tax Compliance Program during taxable year
2000, and therefore his tips were included in the $19,497
reported on the W-2 issued by Hilton. However, respondent has
offered into evidence a document titled “Tip Compliance Waiver”,
which is dated December 10, 1997. This document states: (1)
Petitioner no longer wishes to participate in the Tip Compliance
Program; (2) he wishes to withdraw from the Tip Compliance
Program; and (3) he wishes to stop the direct declaration of his
tip income and submit declared tips to payroll. Petitioner
contends that the signature on the “Tip Compliance Waiver” is not
his own. However, the signature on the waiver resembles
petitioner’s signature on Exhibit 2-J, his Form 1040X. We are
convinced that the signature on the waiver is indeed
petitioner’s. Therefore, we conclude that petitioner was not a
participant in the Tip Compliance Program during taxable year
2000.
Further, petitioner has testified that during taxable year
2000 he would receive cash from a cashier at the Hilton at the
end of his daily shifts. The receipt of this cash was a result
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