Thanks for setting up this thread!

Couple of questions:

1. When the IRS calculates your "assumed income" based on tips, what percentage of sales do they use? Is it a straight 15% of subtotal, 15% of post-tax, or some other amount?

2. I don't know if you have worked at a buffet before, but I was wondering how the "assumed income" for servers at buffets compares with servers at non-buffet restaurants? Basically - and I don't think I am alone in thinking this way - I see tipping at a buffet as tipping just on what I am served - this would mean drink + refills, and the bussing of the table. Hence buffet tips from myself - again and many others - are a significantly lower percentage of the subtotal than at full-service restaurants.