The IRS, in a continuing effort to increase tax compliance and at the same time reduce taxpayer burden, has expanded its MSU Program into other industries. The newest additions are new voluntary compliance agreements for all industries where tipping is customary. These voluntary compliance agreements are designed to enhance tax compliance among tipped employees through taxpayer education instead of through traditional enforcement actions, such as tip examinations. Tip agreements available are: Tip Reporting Alternative Commitment (TRAC) for the food and beverage industryPDF Tip Reporting Alternative Commitment (TRAC) for the cosmetology and barber industriesPDF Tip Reporting Alternative Commitment (TRAC) for use by all other industries where tipped employees receive both cash and charged tipsPDF Tip Rate Determination Agreement (TRDA) for use by employers in the food and beverage industryPDF Tip Rate Determination Agreement (TRDA) for use by all other industries with tipped employees other than in the food and beverage industry and the gaming industryPDF Gaming Industry Tip Compliance – Program Revenue Procedure 2007-32 EmTRAC - Employer-designed Tip Reporting Alternative CommitmentPDF – taxpayers in the food and beverage industry designing their own tip compliance program in conjunction with the IRS