Tax Tips - Restaurant This section provides general tax information including employee benefits and rules on reporting tip income. Avoiding Problems - Restaurant This section will assist you with selecting a recordkeeping system and choosing an accounting method, along with information on what to do if you receive a notice from the IRS. Tax Laws and Regulations - Restaurant This page provides links to revenue rulings and court cases, and other regulations for the Restaurant industry. Credit for Portion of Employer Social Security Paid with Respect to Employee Cash Tips (IRC 45 B Credit) Are you getting the credit you deserve? Market Segment Understandings (MSU) The MSU Program, first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.