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Introduction

SECTION 7. DESTRUCTION OF

Internal Revenue Bulletin 1996-7 · 2026-10-03 edition · updated 2026-10-04 · United States

HARDCOPY DOCUMENTS

This revenue procedure permits the destruction of hardcopy documents after the taxpayer:

(1) has completed its own testing of the imaging system that establishes that hardcopy documents are being imaged in compliance with all the provisions of this revenue procedure; and

(2) has instituted procedures that ensure its continued compliance with all the provisions of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1996-7
Internal Revenue Bulletin 1996-7

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