You know, it's like there were two idiots in the IRS sitting in and office and came up with the idea of a hard drive crash. Yeah, that'll do it!
Obviously, they didn't even bother to consult with an IT person, or even someone with a little knowledge of data back up, to see if the excuse was even plausable. If they had, they would have known how crazy of an idea it was before they put this out there.
The more I think about it, the worse, this gets, I mean in terms of the chance that this is not a lie/cover up by the IRS.