If my computer crashed and I lost all my receipts and other tax related stuff, the IRS would tell me “tough beans”. So... I say the same to them/her. If she can’t come up with emails that exonerate her, then she’s guilty... same way the IRS views things. Life in prison.
I'm confident that you stored those documents in a small, unnoticed partition on Lois Lerner's hard drive...
Don't you remember? ;-)