Over at Fox News [Insider] it looks like Judge Andrew Napolitano and I arrived at the same conclusion, the IRS has willfully destroyed evidence. As an old IT guy I can confidently say that a disk drive crash will not delete emails stored in an Outlook/Exchange mail system. That leaves us with one possibility. Someone in the IRS deleted them. The rules for deleting emails were set up after the Iran Contra affair and require written permission from the archivist. For all practical purposes government emails are never legally deleted. If someone in the IRS deleted the emails then we have a federal crime. If the Administration believes that there is not a smidgen of corruption then the FBI should start an investigation immediately into the tampering with evidence crime and let the issue be decided in a non-partisan court. I am not sure we can restore the public’s respect for the IRS in my lifetime but this is a good first step on a long road.