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Petitioner’s Employment at the Las Vegas Hilton
Since 1987, petitioner has been employed by the Las Vegas
Hilton in Las Vegas, Nevada. During 2002, the taxable year in
issue, petitioner was classified by the Las Vegas Hilton as a
room service food server, and he worked in that capacity at least
30 hours a week throughout the year.
As a room service food server, petitioner was responsible
for a combination of hospitality and standard room service
functions.
Room Service Function
Petitioner worked the day shift at the Las Vegas Hilton,
which began at 4 a.m. and ended at 12 p.m., and he was assigned
to a section of the room service department known as “express
breakfast”, where he was responsible for delivering continental
breakfasts, as well as individual breakfast items such as coffee,
tea, juice, and pastry, to hotel guests in their rooms. The most
expensive item, a complete continental breakfast, cost $11 per
person.
Upon each delivery, petitioner would present the check,
which included a flat service charge of $2 per person. The
service charge went to the hotel and not to the food server.
Generally, guests would pay by signing the check and thereby
authorize a charge to their credit card, which was on file with
the hotel.
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