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It does not work like that, Shaulk. The IRS can do a couple of things.
Thing One: Look at what the average pizza guy in your area makes in tips, and assign that number to you.
Thing two: Physically show up in your place of work, keep tabs on your tips, and extrapolate that number over the number of shifts you work.
My dad is a CPA and I am a former pizza guy, so (for possibly the first time ever) I know what I am talking about.
Oh, and ALWAYS tip your pizza guy!
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Ass, gas or grass. Nobody rides for free.
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