Electronic filing admissibility: computer-media tax returns are evidence without originals, subject to authentication and preservation. A tax return filed on specified computer readable media shall be deemed a return and admissible as evidence without producing the original; receiving officers must scan and authenticate the media and preserve it by duplicating, transferring, mastering or storing to prevent data loss.
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Electronic filing admissibility: computer-media tax returns are evidence without originals, subject to authentication and preservation.
A tax return filed on specified computer readable media shall be deemed a return and admissible as evidence without producing the original; receiving officers must scan and authenticate the media and preserve it by duplicating, transferring, mastering or storing to prevent data loss.
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