There's a default rate (percentage) that gets used in the event of an audit, I believe. If you are somewhere that tracks your individual sales, you'll get hit

There's a default rate (percentage) that gets used in the event of an audit, I believe. If you are somewhere that tracks your individual sales, you'll get hit with this. To be fair, the rate is pretty low and so almost everyone will still have a large percentage of their tips go untaxed.