SECTION 3. SCOPE

.01 This revenue procedure applies to all taxpayers that use an imaging system to maintain books and records. For purposes of this revenue procedure, an ‘‘imaging system’’ means an electronic technology used to prepare, record, image, index, store, preserve, retrieve, and reproduce books and records, the originals of which are in hardcopy format.

.02 A taxpayer’s use of a service bureau or time-sharing service to provide the taxpayer with an imaging system for its books and records does not relieve the taxpayer of the responsibilities described in this revenue procedure.

.03 The requirements of this revenue procedure pertain to all matters under the jurisdiction of the Commissioner of Internal Revenue including, but not limited to, income, excise, employment, and estate and gift taxes, as well as employee plans and exempt organizations.