4-1 Lance asks you to explain why his employer, the Good Food Truck Stop, an establishment

that employs more than 30 waiters and waitresses on any given day, included $2,400 in tip

income in Box 8 on his form W-2 for the year. Although he has not informed the truck stop,

Lance always kept track of the tips actually received, and has reported them in full on his tax

return.

Which regulation and sources can we use in this situation?