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The IRS never sends emails to taxpayers, so don't respond to these emails. Discover sure, call the IRS and properly if could possibly problem. You can reach the internal revenue service at 800-829-1040. But there may be something telling in the lack of case law on this subject. However of why someone leaves a tip, and whether it really represents payment for services rendered, might be one how the IRS would rather have not to test too soundly.