I think the IRS, still wants the real reciept - not a copy.
Then as far as fileing or finding the scanned reciept - you'd still have to search . ..  . . Putting in key words or looking at the screen to come acrossed it . . . . .  is it really any faster then looking in a paper file drawer?
On thing on filing, all new stuff gets put in the back of the file, that way, you know about where in the file it should be. A couple months back or just last week.  . . . . . my 2¢ anyway ~