Rev. Proc. 97–22 establishes the Service’s commitment to accepting the use of electronic storage systems for the purpose of maintaining records as required by Sec. 6001. The procedure outlines detailed requirements that a taxpayer’s system must meet to be considered adequate for IRS purposes.
Smarsh, Inc. assumes no liability for the accuracy or completeness of this information. Please consult with an attorney for specific information on specific rules and regulations and how they apply to your business.