President Joe Biden (D) has long claimed that his tax-raising plan and his IRS would not target anyone making less than $400,000 per year. He repeated that claim in his State of the Union speech last Tuesday.

Under my plan, nobody earning less than $400,000 a year will pay an additional penny in taxes.

Never mind. His IRS’ latest proposed rule:

The proposed SITCA [Service Industry Tip Compliance Agreement] program is designed to take advantage of advancements in point-of-sale, time and attendance systems, and electronic payment settlement methods to improve tip reporting compliance.

Not even that vaunted and highly successful barkeep, Alexandria Ocasio-Cortez, pulled down 400 stacks in a year when she was working saloons in New York City.

The IRS claims the program is “voluntary,” but watch what happens to the hapless waitress or waiter, or any other low-wage person for whom tips are a significant fraction of his income, who doesn’t report his tips in a manner that suits the revenooers.

Biden has lied again.

Separately, I’ll no longer include my tip on the charge card receipt that’s increasingly often offered to patrons as a “convenient” way to tip wait staff on their presentment of my bill. Instead, I’ll return to an earlier practice of leaving my tip on the table as cash. The busboy is more trustworthy than this President and his IRS. That’s an appallingly low bar for the busboy, but I do not mean the comparison as faint praise for him. Far from it. I may go a step farther, and pay the whole bill with cash.