http://www.rushlimbaugh.com/daily/2014/06/16/wake_up_lois_lerner_s_e_mails_aren_t_lost
(excerpt)
Why are we just hearing about this now? But these e-mails would have been on other servers and other computers that did not crash. So we have here a classic late Friday evening news dump, and the IRS is claiming they can’t locate many of her e-mails prior to 2011 because her computer crashed during the summer of that year, which is preposterous. The Regime may not know that I know this, but since the Eisenhower administration, every federal agency’s required to have a Continuity of Operations Plan. COOP is the acronym. And the COOP plan requires that they make and store duplicates of everything. These duplicates are maintained in another safe location in the event records are destroyed by fire or natural disaster or nuclear attack.