No, it isn't double dipping by the IRS, everyone claims what they walk away with.
In other words, if you receive $100 in tips, but you need to give the bussers $20, you report $80 in tips and the busser reports $20.
You don't report 100 and then report 20 as a credit, you only report what you retain, or ultimately walk out with.
If the employer is reporting the tips on your W-2, they need to be aware of the tip split (and they usually are) and report the tips on your W-2 as what you received AFTER the split.
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