A waitress reported $467 of tips to her employer last year. Two month after she filed her federal income tax return, she received a letter from the IRS informing her that she had earned $5,260 in tips rather than the $467 she reported and she now owed the government $1872.94 in back taxes. A. How is the IRS able to determine the amount of tips the waitress received? B. If the IRS is correct, is the waitress subject to a penalty for not having withheld payroll taxes on all the tips she received during the year?