Attorney-at-Law

BARKEEPER’S FRIEND

In Uncategorized on 02/26/2015 at 17:18

No, not that cookware cleanser that sitteth on my right hand when I’m washing up after my cooking forays. It’s Judge Kathleen Kerrigan helping out hardworking but undertipped barkeeper Alan Sabolic, 2015 T. C. Memo. 32, filed 2/26/15, concluding my trifecta for this date.

Al was helping drown the sorrows of the slotmachinists who sat on the six stools in front of his bar at the MGM Grand in Sin City. They could buy or get comped, but mostly comped, the goodies which Al dispsensed. (For you who have never visited, “comped” is short for “complimentary”, and refers to freebies extended to those who keep Sin City going).

Al worked with no waitstaff, and only split tips with barbacks (those who carry the good news to the barkeeper) and the cashiers who convert Al’s loose change to green.

Al dropped out of the GITCA (Gaming Industry Tip Compliance Agreement), which was sort of an Advance Something-Or-Other between the Las Vegas infantry and the Federales, whereunder a set dollar amount was attributed to tips received by the barkeeper for each hour worked (and hours were clocked by automated system).

Al claimed that, in the post-subprime-meltdown, the GITCA was too rich. The college kids and the foreigners didn’t tip, and the attributed stiff rate was too low.

Al needed really good records, so he kept his timeslips, his point-of-sale printouts showing credit card tips, and put whatever change he got into a glass jar, which, at the end of his shift, he emptied and got the cashiers to convert to green, giving the cashier whatever odd change remained. He kept slips and a daily tip diary.

He did “tip out” the barbacks between 10% and 20% of the tips he got. IRS said the number should be 10%.

And of course IRS quibbled with Al’s recordkeeping.

But if a cruel fate should land you behind a six-stool Las Vegas bar jammed with sullen slotmachinists who guzzle and don’t tip, or, even worse, give you, the in-the-trenches tax preparer, a platoon of clients so situated, read Judge Kerrigan’s tip to Al, who gets the deficiency bounced based upon his well-kept records and truthful testimony.

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