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However, it is no surprise that the most famous Gagster in American History was arrested and jailed solely for income tax evasion. The employer probably pays the waitress a minuscule wage, along with that is allowed under many minimum wage laws because she's got a job that typically generates help. The IRS might therefore consider that my tip is paid "for" the business. But I am under no compulsion to leave the waitress anything.

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In very rare cases (as car uses when occurred tax evader had reasonable cause for missing a payment), the penalties will likely be wavered. You might need with regard to the taxes you've decided not to pay before.