anwhathasalreadybeenpaid,thetaxpayermustpaythedifferencetotheIRS.eispartiallyderivedfromgratuitiesleftbycustomershasledtodisputeswiththeIRSandemployersoverhowmuchtheyshouldcontributeinfederalinsurancecontributionact(fica)taxes.Althoughcustomerspaythesetipsdirectlytoemployees,federallawdeemsthetipstohavebeenwagespaidbytheemployerforFICAtaxpurposes.Employersareimputedtohavepaidlargesumsofmoneytheyneverhandledandforwhichtheynowayofascertainingtheexactamount.TheSupremeCourt,in UnitedStatesv.FiorD'Italia,536U.S.238,122S.Ct.2117,153L.Ed.2d280(2002),upheldtheIRS"aggregatemethod"e.InsteadofrequiringtheIRStomakeindividualdeterminationsofunreportedtipsforeachemployeewhencalculatingFICAtax,e.emonthlyonaform.TheIRSthenusesthesetwopiecesofinformationtocalculatewhattheemployerneedstocontributeinFICAtax.
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