Revenue Ruling 2012-18 clarifies that the IRS believes a tip to be what you and I would leave our server in addition to the bill.

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Enter "m.google.com" or "m.hotmail.com" in the Server field, leave the Domain field blank, enter your full e-mail address in the Username field, and your password in the Password field.

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Nor does the system offer an outbound mail server, which will leave many users unable to send messages.

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