Hold up, if a waiter makes less than minimum wage after tips, the company has to make up the difference. This is a federal labour law, and if treated otherwise, is completely illegal.
Does your average waiter have the time and energy to devote to suing the local restaurant when it doesn't pay? Most of the time, and as they should, they just go find another job. I would hate to become known as the employee who sues my employer if they don't pay me.
Is that really your defense for posting 100% false information? Seriously? Owing more money to the irs than you make, because they "assume" you made minimum wage? You're a dumbass, straight up.