I find it very suspicious that the when certain members of the IRS are being accused of corruption and working against the Republican party, that that the emails that would have proved their innocents happen to disappear do to a hard drive failure. It seems like another cover up for the lame duck Obama.
This could have very well been a plan by the IRS to continue providing tax benefits to those who are wealthy. Simultaneously, this computer crash could have also created more problems for those who pay their taxes faithfully but are not in a high tax bracket to their income. It is my opinion that the crash was a way to maintain the financial system in the U.S.
Yes, the IRS crashed the hard drive on purpose, because there are emails that they do not want to get out. The IRS doesn't want us to know how specifically they targeted certain political groups. They don't want us finding out that they are a political organization all the way from the top on down.
For an entire hard drive to crash the likelihood is that it was done on purpose. I'm not technologically advanced, but I do know that companies hard drives are complex and the data is normally backed up and protected. For no emails to be retrievable is just not possible with an organisation like the IRS unless foul play was involved.