Currently Large Business & International Revenue Agents use a program called IMS to manage our case files, IMS accepts electronic workpapers, even scanned images. However, because of outdated MOUs and outdated scanning equipment - Revenue Agents still close our case files in a paper form. The cost of the paper, ink and mailing of these case files around the country is at least $20,000/year per territory. Given that there are 54 territories in LB&I that means the IRS spends over $1 million a year to push paper around even though there is a already a way to do it electronically. While there would be some cost to get enough scanners, after 2 years the scanners would have paid for themselves.