The whole premise of that question is the person trying to avoid paying taxes on some of their income. Restaurants can't allocate you money you don't earn and make you pay taxes on it. Despite any actions by the restaurant, a person's daily log of income should be adequate proof for the IRS (this is the reason the IRS came up with the publication in the first place). To reiterate what I said earlier, these questions always arise when servers want to hide income when it's convenient, then claim some unfairness when something starts eating into their, "winnings" ("winnings" being money they had previously hidden).