Most people now receive only scanned images of their canceled checks; however, during an audit, some IRS requests for information insist on substantiating expenditures with front-and-back copies of canceled checks.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/7bo_5HjHlbE/TPP_July-story-02.aspx
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