[Always Right]

You can make it say whatever you want when you take it out of context. Everything in Chapter 5 relates to those who are required to collect and remit taxes. The requirement for record-keeping is laid out in section 509, and it says nothing about receipt-keeping by individuals.

I written my share of government documents and standards and understand document and legal structure quite well. Chapter 5 is titled `CHAPTER 5--OTHER ADMINISTRATIVE PROVISIONS". Section 509 is its own stand alone section. It is not a subsection of another section, but stands alone. There is no 'context'. There is nothing in Chapter 5 that says these provisions only apply to business who are required to collect and remit. I would bet you $100,000 if you really think otherwise.

[kevkrom]

I written my share of government documents and standards and understand document and legal structure quite well.

Could have fooled me. In order for the provisions of this section to be invoked, there has to be some grounds for a dispute. The only way there can be a dispute is if the entity is liable for oversight in the first place. The only entities liable for oversight are those required to file reports -- retail sellers and certain special cases. Not everyday people buying retail goods and services.