To amend the Internal Revenue Code of 1986 to prohibit the Internal Revenue Service from using the threat of audit to compel agreement with the Tip Reporting Alternative Commitment or the Tip Rate Determination Agreement.

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from using the threat of an examination or issuing a summons to compel a taxpayer to agree to or sign the Tip Reporting Commitment Agreement or the Tip Rate Determination Agreement.