><<snip>> >2. You do not report income that you should report, and it is more than >25% of the gross income shown on your return; keep records for 6 years. >3. You file a fraudulent income tax return; keep records indefinitely. >4. You do not file a return; keep records indefinitely. ><<snip>> Nolene - I have to admit that I reread this 3 times. I thought it was more than a little amusing. Too bad Arthur Anderson's folks didn't read this prior to the shred party. Sharon Burnett Seattle WA List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance