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Luna owns a restaurant named Stellar Sandwiches that employs 15 workers whose income is subject to FICA tax withholding. All of the employees receive tips

Luna owns a restaurant named Stellar Sandwiches that employs 15 workers whose income is subject to FICA tax withholding. All of the employees receive tips and Luna is unsure whether she needs to withhold FICA taxes on these wages from her employees. Which section and subsection of the Internal Revenue Code will provide guidance to Luna regarding the withholding on her employees' tips

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