Familiarize yourself with Hanlon’s razor first …
Never attribute to malice that which is adequately explained by stupidity.
… and then give it a read.
As it happens, I used to administer just the sort of e-mail systems that the IRS seems to be using. So I fired off a set of queries to the IRS about its e-mail system, its archiving policies and how the loss of data happened. Many of those queries remain unanswered, but I was given some documents that explain how the files could have been lost. My conclusion: It is plausible that this was an innocent coincidence. But it is only plausible if the IRS is managing its IT systems so badly that it is very easy to lose critical records — or for abusive employees to destroy the evidence of their misbehavior.
Her piece tracks with an email I wrote to Ace and the cobloggers shortly after the story about Lerner’s emails first came to light.