Admissibility of electronic documents permits microfilms, facsimiles and computer printouts as evidence without originals in tax proceedings

Section 145 treats micro films, reproductions of their images, facsimile copies, computer-produced printed statements and electronically stored information (including hard copies) as documents admissible without producing the original; and provides that a certificate identifying the document, describing its production and giving particulars of devices used to show computer production is itself evidence, with statements in the certificate required only to the best of the knowledge and belief of the person making it.

---

---

---