While Bell’s behavior might have brought her attention for all of the wrong reasons, her timing couldn’t have been better for the IRS. Revenue Ruling 2012-18, which was published on June 25, 2012, just went into effect on January 1, 2013. The ruling “provides guidance for employers and employees… regarding taxes imposed on tips…including information on the difference between tips and service charges.” In other words, the ruling is intend to address the fuzzy area of when a tip is really a tip. Tops on the list for confusion is the controversial autograt.