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Subject: Re: Technological Obsolescence of Records
From: Patrick Cunningham <[log in to unmask]>
Reply-To:[log in to unmask]
Date:Mon, 2 Dec 2002 19:26:53 -0800
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And I think the points being made were exactly my point. When I read
Susan's post that prompted my new thread, my first thought was that the
IRS would certainly frown upon such a course of action seeing as how
their Rev Procs are pretty specific about maintaining records,
regardless of changes to the electronic environment.

And walking into court to tell the judge, "Well, Your Honor, we tossed
out all those email backup tapes because we phased out that backup
media last year." probably wouldn't fly either. I think an attorney
would need to have some serious guts to tell that to a judge.

I'm hoping this guy isn't walking around advocating this course of
action without a bunch of caveats and fine print.

Hopefully, someone on the List will attend the seminar and ask some
questions and get us better clarity around what is being suggested.

Patrick Cunningham

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