We have an obligation to be honest about our taxes. However, there are certain thresholds that need to met before you have to declare them. Not stating income that is below those thresholds is legal and moral since all you are doing is following tax guidelines. For example, if I win $5 in the lottery, the IRS does not expect me to declare that on my taxes. You’ll have to consult a tax professional (or use good tax prep software) to determine whether your tips need to be declared as part of your income.
Practically speaking, do you really want to roll the dice and get caught in an audit? That will end up costing you much more. If you do not like what you are paying in taxes then vote for people who will do somethinga about. Regardless, you have to be honest and follow the law.