Russian Roulette. That it is what life is like being a working in the food industry. You never know day to day what people feel like giving you for a tip, mostly not at all. Customers know they should but it is not a law. The incredible low wage the over all industry pays is beyond unfair and no one can live on a restaurant wage. I was so devastated when a friend came back from Europe and told me they don’t allow tips. The restaurants put the wait staff service into the menu price so it is all ready covered. The customers are happy they do no have to figure out how much to leave, and guarantees much needed and earned service for the waiter. So everybody wins, the business, the customer (they do not mind paying a miner higher fee in overall menu prices, most of the time they never notice). The IRS should go back to the previous policies of dealing with tips, which is keep their hands off. If the restaurant industry will not pay its employees a living wage, let them keep their tips tax free. You should not be having to apply for food stamps if your working in the food industry!