In the courtroom, David looked at the still-dazed Ted and asked, "Mr. Ted, I would like to ask you, this 20 US Dollar tip, have you ever paid income tax on it to our tax authority?"
Ted, who had come to his senses, asked in dissatisfaction, "Is there a mistake here? This 20 US Dollars was a tip given to me by a customer. Are tips also considered tax evasion?"
"Mr. Ted, you are with the Human Rights Organization and should be more knowledgeable about the law than the average person. According to federal tax law, tips are included in personal income, and moreover, whether it's 20 US Dollars or even if it's 1 US Dollar of income, you have to pay income tax to our tax authority!"
"And you neither reported it nor paid, according to our tax law's profit regulations, it's explicitly stated that you have committed the crime of tax evasion!" explained David calmly.