For a moment, let's just say that the IRS is innocent of any wrong doing. They didn't target anyone and they didn't destroy any emails. Sure, it's ridiculous, but go with it. Wouldn't you think that - as a completely innocent organization - you’d be doing everything in your power to appear as above-board as possible? Wouldn't you be bending over backwards to make sure you were saving every possible scrap of data so that no one could accuse you of destroying evidence?