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I would look at IRS revenue procedure 97-22.

http://www.documentconversion.com/news4.htm

> Rick Caputo
> Supervisor Document Management
> Equiva Services LLC
1100 Louisiana St. Suite 2496
Houston, TX 77002
PH 713-277-9729
Fax 713-277-9701
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> -----Original Message-----
> From: George Bandarian [SMTP:[log in to unmask]]
> Sent: Tuesday, March 12, 2002 2:42 PM
> To:   [log in to unmask]
> Subject:      Scanning A/R and A/P files
>
> Hi Everyone,
>
> I was hoping someone could point me in the right direction to find online
> resources that discuss the legality and acceptability of scanned documents
> (primarily A/R and A/P) for IRS and tax/audit purposes?
>
> George Bandarian II
> AMI
>
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