Then why aren't the emails in question moved to an exchange server? Doesn't really matter if they were or weren't. The backups were there, but nothing was ever done to retrieve them which is the point. And in either event, IRS policy dictates that there be a paper printout.
We don't need to argue down to minuscule levels of what the IRS statue was or wasn't or if they broke laws. The deception from the IRS is simple, "We tried to recover the emails".
It's common sense. If the IRS wanted to recover the emails, as would be the case in a hard drive crash, then there obviously were ways to successfully recover the emails. The sleight of hand taking place is making the recovery of a hard drive into a monumental undertaking. It's not, it's quite easy unless the drive has been intentionally destroyed. In this case the tapes are 1 option, the obvious other option is that given bad sectors do not destroy the recoverability of a hard drive, but rather just cause it to crash; Option 2 is you just recover the hard drive contents using software built for that purpose as techs do millions of times every year.
We're left with the simple and damning common sense understanding that if the drive wanted to be recovered, it simply would have been.
Therefore the drive did not want to be recovered, because it wasn't.
I realize given it's common sense, that those opposing it are just playing games, but fortunately in this case it appears clear enough that most Americans get it. The only truly unfortunate thing i'm seeing is that folks are resigning to just how corrupt the government is with a "what can you do about it, governments gonna corrupt" which is worse than the IRS covering up information in this scandal.
If we added this lie from the IRS to the pile of lies the government has given out and demanded as truth since the 60's we'd be clearly of the understanding that this behavior is more of the same, the real shame is the folks demanding lies (while knowing it to be a lie) be esteemed as truth for whatever reasons they have.
Cliffs: The emails were intentionally lost, that is clear to anyone with a shred of common sense who has been paying attention to this scandal.