[J.R.]

But I believe party only keeps session information for the prior 30 days, and by the time you file your return for the prior year and the IRS flags you and then comes asking questions (not to imply this is an issue that can be dealt with nonchalantly), can you still obtain these records by logging on to party? I guess my point is that while the IRS can issue you a subponea to turn over your records, if those records are not in your possession or custody you can't turn them over to the IRS, so can the IRS issue a fine or penalty against you for failing to maintian an accurate diary as set forth in IRS Publication 529.