Governmental Incompetence is always believable.

Governmental Incompetence is always believable.
http://www.nytimes.com/2014/06/17/us/house-panels-looking-into-irss-claims-of-lost-emails.html?ref=todayspaper

"The I.R.S. told congressional investigators on Friday that two years' worth of emails sent and received by Lois Lerner, the former official at the center of the inquiry, had been destroyed because of a computer crash in mid-2011. The committees are examining whether the lost emails involved obstruction or a violation of the Federal Records Act, aides to the committees said."

My third grade teacher had a solutions to problems like this, punish everyone. How about removing the IRS employee's privilege of union representation, and a 10% across the board pay-cut, with cooperating individuals exempt (they would have to rat someone out to be judged "cooperating").