We have an association that has requested we send a letter guaranteeing that imaged checks will hold up in court. While I know this to be a fact, I'd like to see something in writing stating this. Does anyone have any links I could view?

I have read horror stories where some judges would not accept them, while most will. I don't know if these are urban legends or recent fact.

I would refer you to the Federal Rules of Evidence, Article X, Rule 1003 Admissibility of Duplicates states: A duplicate is admissible to the same extent as an original unless (1) a genuine question is raised as to the authenticity of the original or (2) in the circumstances it would be unfair to admit the duplicate in lieu of the original.

There may be variances with state courts.

IRS procedures allow taxpayers to establish proof of payment with an account statement prepared by a bank in electronic form as long as it shows the check number, amount, date and name of payee. (No cite here, sorry.)

Thanks for your help!

It is part of state law in AL, GA, and FL that imaged or electronically stored checks are as good as the original. If you need the cite from one of these states - PM me with your e-mail address and I will send it to you.