I don't think that anyone is disputing that servers, like everyone else, should pay taxes on only what they earn. Their challenge is when they report that they earn less in tips than the expected amount, Uncle Sam applies a given percentage and it's up to the servers to prove their tip earnings.

I'll be honest, I'm not overly sympathetic. The IRS carefully scrutinizes anyone who gets paid partially or wholly in cash. CJ explained that when servers receive cash tips greater than the IRS assumption, the extra goes into the server's pocket, i.e. is not claimed. That's why the IRS scrutinizes them. Servers can satisfy the IRS by being like our superstar Dorinda and keeping accurate records. I don't understand why you wouldn't keep good records if you know that you are subject to extra IRS scrutiny because of your profession.

I'm particularly unsympathetic to the notion that unless I tip well, I should expect poor service on my subsequent visit. I find that offensive and would not hesitate to complain, in person and in writing to the management. I tend to be a heavy tipper because I know that I'm very particular and I know that servers work hard. Yet, sometimes you get poor service. If I get poor service, as far as I'm concerned, the server didn't earn a tip and that's on them.