I don't tip because society says I have to. All right, if someone deserves a tip, if they really put forth an effort, I'll give them something a little something extra. But this tipping automatically, it's for the birds.
I have plenty of problems with tipping culture, but this one is entirely of the server's making, and is a common trope.
If you can demonstrate/document less tips than the IRS estimate, that's exactly what you will be taxed. Nobody is forcing you to be taxed on unearned income...
... but most servers don't do that because the vast majority of them make entirely more than the IRS tipping estimates.
https://www.irs.gov/businesses/small-businesses-self-employe...
Fill this out every month: https://www.irs.gov/pub/irs-access/f4070_accessible.pdf