edmund works as a waiter on the weekends at a fancy resturant. he occasionally makes an enormous amount of money in tips. since these tips are paid in cash he often does not deposit them in his bank account. a lot of times he ends up spending this money without every keeping track of how much he has made. how should this be categorized?

tax evasion, tax avoidance, neither

do you think this strategy should be legal, why or why not?