Or maybe not.
The IRS would never hear of a computer crashing if it were a taxpayer - it would be assumed the taxpayer was hiding something.
They have to have, federal guidelines. You can't just put it on your personal hard drive. And let's say for a minute she did, how did she access her email remotely. Or even if it's just archived email, wouldn't she save it to her personal n/w drive? Who uses their hd for anything anymore?