You might want to confirm they know how to use Box 8 vs Box 14 correctly, for earned tips vs allocated tips.

"Add to the amount in box 1 only the tips you didn’t report to your employer as required. This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount.

If your employer allocated tips to you, the allocated tips are shown in box 8 of your Form W-2. The allocated tips aren't included in box 1 with your wages and reported tips."

https://www.irs.gov/faqs/interest-dividends-other-types-of-income/tips/tips

Line 14 is informational, as an example, used it to report Credit Card Tips for server staff, because that staff was allowed to take home Cash by reporting CC Tips to the employer, at the point of sale. Meanwhile, that amount should have been included in Gross Pay and taxed already, or reported on a tips statement, and would not also be added to Box 1 now.