I can't find any IRS codes related to cancelled jobs. However, consider this: If a waitress normally works a 40 hour week and the boss tells her he doesn't need her for the full 40 hours, she takes the hit. There is no provision for her to claim a deduction for hours not worked...or tips not received.

If she donates 7 hours of her time for IRS recognized charities, she can claim a deduction in income from the wages and tips she would have received...but she has to work the time in order to claim the deduction.

Eddie