No. of Recommendations: 4
We are obligated to retain every bit of paper, and electronic media, forever, on the off chance that the Gestapo may want to sift through it, some day, so we can prove our innocence.
No. One of the elements of the crime is that the destruction has to be:
...for the purpose of preventing or impairing the Government's lawful authority to take such property into its custody or control...
It's a specific intent crime. You're totally allowed to get rid of anything you want, as long as it is not for the purpose of blocking the government's efforts to search it or seize it. So this would only apply in situations where the search or seizure was underway, or where it was imminent and you knew it was imminent.
If the government shows up at your door with a search warrant for your files, and you toss them in the fireplace to keep them from getting your files, you'd be on the hook. If you throw away your files for any other reason, you're fine. I mean, unless you have some other legal obligation to keep them.