Okay. Look, we could dig into the nuances, but likening it to a gift was only to invoke the precedent of not taxing cash gifts, but if you don’t like the analogy then don’t worry about the precedent.

Either way, the point is that service workers are paid shit, even with tips, and I’m not going to begrudge them some tax savings. I have frequently gone out of my way to tip in cash just to enable them to do so.