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Introduction

SECTION 3. EMPLOYER

Internal Revenue Bulletin 2003-20 · 2026-10-03 edition · updated 2026-10-04 · United States

PARTICIPATION

.01 All employers operating a gaming establishment may participate in the Gaming Industry Tip Compliance Agreement Program. Either the Service or an employer may suggest the employer’s potential participation in the program.

.02 The Service’s decision to refuse participation by any employer in this program is not subject to review and will not deprive the employer of any rights under Internal Revenue Service procedures.

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▸Contents — Internal Revenue Bulletin 2003-20

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