George Will said Tuesday on "Special Report with Bret Baier" that new revelations in the investigation into the IRS targeting scandal show the agency is “off the rails” and “thoroughly corrupted."

The president of the conservative watchdog group Judicial Watch told Fox News Monday that Justice Department attorneys have said the "missing" emails of former IRS official Lois Lerner likely still exist in back-up computers. However, the attorneys told Judicial Watch that retrieving the emails would be “too onerous.”

Will, a syndicated columnist and Fox News contributor, called the revelation a "really interesting defense."

“I can just hardly wait until the IRS lawyers go into that courtroom and tell the judge it would be too onerous to stop obstructing justice in this case," he said.

Will added that it is clear that the Justice Department cannot be trusted to investigate the case fairly.

"The IRS is the most intrusive and potentially punitive institution of the federal government, and it is a law enforcement and it is off the rails and it is now thoroughly corrupted," he said. "And people are saying, well the Justice Department can take care of this. There’s a reason why Jack Kennedy had his brother attorney general. There’s a reason why Richard Nixon has his campaign manager John Mitchell attorney general. It’s an inherently political office, and it can’t be trusted in cases like this."