Of course they should!!! You know darn good and well that they destroyed or hid the evidence just like any other average government agency!! Lost emails is a lie...they deleted them to cover up their wrong doings. The IRS has always been crooked and now it looks like they finally got caught!!
Of course they should be held to the same requirements that they put on the American people. They are always locking us up for the slightest signs of fraudulent or irresponsible behaviors so they should have the same repercussions as well. It would be unruly for them to basically do the same things they tell us not to do all the time. That is like the government telling us not to rob a bank and the very next day they do it.
When it come to the IRS, Yes they should be held accountable, just as much as a regular Citizen because they are the ones that has most and all of our information, in the books. We are the American citizens that submit our documents to them to run reports so yes they need to be held accountable, if not more.
Any organization that is responsible for record keeping, and hands out penalties for those who do not follow their guidelines, must ensure that they follow the same strict procedures themselves. Failure to do this would result in people not taking them seriously, and they will find it harder to enforce their rules without backlash in the future.
There is no way that an organization who uses complex algorithms and online data tracking to catch tax cheats actually managed to loose something as mundane as emails. The loss of these emails tells us that either: A) IRS is covering up their actions with criminal intent or B) IRS is so incompetent that it lost some of the most valuable emails it may possess that are important to a congressional investigation. Either way, the IRS is due for some serious reform and criticism.