As I watched people like Lois Lerner walk very arrogantly into the Senate hearings knowing that no harm can come to her and now the head of the IRS comes forward with the same arrogant "you cannot touch me" attitude about the lost tapes/emails, this tells me that President Obama is so deeply involved, the tapes/emails will remain "lost."
If the president was not involved, he would, as a strong leader, step in and demand these people give the senators what they ask for.
When Mr. Obama first ran for office, I really did not believe he had the qualifications to be president and when he won the second time, I was stunned so many people voted for him, seeing that he did not have the qualifications or any kind of experience to lead this great country of ours; therefore it is my humble opinion the same kind of people running the IRS were the same kind of people who control the votes that are "counted" during a presidential election.
These people all have their agenda to get Obama into office and keep him there regardless of the fact the country is sadly going in the wrong direction. Richard Nixon was impeached for far less of a mess.