They can’t be there, because I didn’t look for them. If they had been there, I’d have looked.

Attorneys for the IRS have told a federal court that they have not searched various “other sources” for the missing emails of former agency official Lois Lerner, claiming that doing so would be fruitless.

… The IRS has said that potentially thousands of emails belonging to Lerner, a central figure in the agency’s targeting of conservative groups, were lost in a hard drive crash in 2011.
…
[T]he IRS said that it did not search the agency’s servers for the emails because it determined doing so “would not result in the recovery of any information.”

So there.

And

In addition, the IRS said did not search the agency’s disaster recovery tapes because the tapes are reused or destroyed every six months, therefore rendering them useless in the hunt for Lerner’s emails from or before 2011.

It’s time to impound the servers and conduct a forensic search. Time, also, to arrest the IRS officials involved. This willful destruction is a violation of the Federal Records Act, which

requires executive branch departments and agencies to collect, retain, and preserve federal records, which provide the Administration, Congress, and the public with a history of public policy execution and its results..

It’s also evidence tampering.