The current generation of document management system (DMS) software should actually be called file management systems because their primary purpose is to provide a more effective solution for managing all the electronic files, compared to using the traditional Windows Explorer folder system. The first generation of DMSs from 20-plus years ago were designed primarily for the purpose of scanning paper documents and managing the storage of the document image files, which were typically stored in tagged image file format or TIFF. From a business process perspective, the key benefit of a DMS is to allow one to access, process, and distribute files more efficiently and to provide controls that are simply not possible in the world of paper documents. With metadata, one can navigate to a list of tax return files that span multiple years with a single search.