Here's what Comey had to respond to destruction of evidence under subpoena: "To ignore that which we don't have . . . we live in a fact-based world . . . so it's hard for me to react to these things you don't have . . . so that's my reaction to it." Ratcliffe's questioning is worth listening to in its entirety. link
Thanks for the information.
Imagine. The IRS is investigating you and you tell them all your receipts and records were deleted or thrown away.