[1rudeboy]

1. You don't have to keep any records at all (if you are worried about incriminating yourself),
2. If your records incriminate you, the IRS already has them, and
3. If you engage in felony tax evasion and intend to "play stupid," get ready to pay your attorney a handsome sum.

[skeeter]

The IRS must be just foolin’ with this ‘retention requirements’ stuff.