IRS says it's not abnormal for hard drives to crash. They cite 2-5% failure rate as the industry average. But then report that 25% of the hard drives have failed in the computers holding the documents being requested and this is 100% of the important computers. 20 of the 80. And there are no backups...anywhere. Do they really expect us to believe that? Is there any jury on the planet that could be convinced that this is true? In this day and age? I have vacation pictures backed up in 4 places. There is no way the IRS doesn't have backups. You would have to suspend reality to find a place where anyone thinks this is true.