America's waiters and waitresses can't seem to get a break. Not only do they make a mere $2 to $5 an hour base salary in most places, now the tax man wants to make their lives more miserable. Yes, the IRS is worried that people who typically make about $20,000 a year aren't paying enough in taxes. Why go after millionaires and billionaires when you can squeeze more out of servers? In a new rule set to take effect in January, restaurants that charge an "automatic tip" have to treat that amount like a wage, not a tip. What is the point of this?