704.11—Recordkeeping.
Each person who is subject to the reporting requirements of this part must retain the following records for 3 years following the creation or compilation of the record.
(b)
Materials and documentation sufficient to verify or reconstruct the values submitted in the report.
(c)
A copy of each notice sent by the person, return receipt requested, to that person's customers for the purpose of notifying their customers of the customer's reporting obligations under this part.
(d)
All return receipts signed by the person's customers who received the notice described in paragraph (c) of this section.