Agree about the coverup.
The big hole in their lie is that there are more than one hard drive involved, plus the servers/backup... the info IS there.
Let's be gullible and accept the premise that Lerner's hard drive crashed and that was the only place where these emails existed. (Hey, I voted for Dole, McCain & Romney -- I'm good at holding my nose...) If that's the case, and there are no server backups, the question becomes: 'What do IRS regulations stipulate about backing up and archiving email, and why were these procedures not implemented?'
Who within the IRS or outside, is responsible for there being no backups? This is not a perpetrator-less crime, and somebody should be, at the very least, terminated.
Sorry, but I don't believe that dogs have that much an appetite for homework, with the possible exception of cooking class...