Yes sir, in the 1970's I was a teen bride. I worked in s nice establishment as a waitress. At that time pay was 1.50 / hour.
I was audited ( my husband was in college, I was a day time waitress )the place was changing hands . We were living on 5,000.
The IRS determined I should have filed tips at a rate that the evening girls made.
They won, I can’t remember how we came up with $ 150.00 I was 19 and had a baby. My husband worked two part time jobs and was going to school.