[taxcontrol]

In general, dropping anything except a virus is a bad idea and will eventually cause grief for the admin.

I've never had a problem with it. Usually all I need to do is provide the text out of the security policy that tells me to drop spam.

[dfrussell]

That is probably sufficient CYA under some circumstances, but there are many locations that would have your guts for garters for dropping vs. refusing an email... most government agencies fall into the latter.

"Not acceptable" yadda yadda yadda :)