Regarding imaging, my understanding is that the IRS accepts the "best evidence" as support for expenditures. Are companies destroying original documents and relying on images to provide this "best evidence"?

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See IRS Rev. Proc. 97-22, 1997-13 I.R.B. 9 (Guidance on Electronic Records) and also see http://www.intltaxlaw.com/INBOUND/reporting/rp9722.htm.

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