Steve Gerald Huisenfeldt - Page 11

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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               
               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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