1(1) The Department recommends, but does not require, that taxpayers refer to the National Archives and Records Administration’s (NARA) standards for guidance on the maintenance and storage of electronic records, including the labeling of records, the location and security of the storage environment, the creation of back-up copies, and the use of periodic testing to confirm the continued integrity of the records. The NARA standards may be found at 36 Code of Federal Regulations, Part 1234, July 1, 2001 edition.
81(2) The taxpayer’s computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records.
