For a server to underreport 40% of their income they would need to be making a good bit more than that in cash. Especially when you consider that they are makin

For a server to underreport 40% of their income they would need to be making a good bit more than that in cash. Especially when you consider that they are making some money hourly as well. I find it highly unlikely that a server is making anywhere near 60% or so of their tips in cash these days. Maybe there are a few locations with that high of a mix of cash, but not enough for that to be anywhere near normal.