Updated

By Greta Van Susteren

Let's all go "Off the Record" for just a minute. Talk about lucky. Lois Lerner is one of the luckiest people alive. She hit the jackpot.

All her emails from the critical time period January '09 to mid 2011 are gone. Poof! That is so lucky. That is really lucky. But the luck keeps on going. Rather than the IRS being scandalized by Lerner and wanting to protect the American people and pushing for a special prosecutor, Lerner has the IRS teaming up for her and blaming the crummy hard drive for the missing emails.

Now, think about it, what would the IRS do for you if your hard drive crashed during audit? Defend you? No of course not. They would make your life hell. One other thing, I'm betting Lerner's lawyer will cry the blues, saying he wishes the hard drive had not crashed, that the lost emails would exonerate her. Well, I don't know about you, but I wouldn't buy that. There are reports Lerner was emailing back and forth with the FEC about the Tea Party and sharing confidential information. That's against the law. She is a lawyer; she knew it.

By the way, if I were Lerner's lawyer, the mere chance those missing emails may get recovered from some recipient email's account would scare the pants off me. But right now, unless something else surfaces, Lois Lerner, who took the fifth, and now says her dog ate her homework, hit the jackpot. And that's my "Off the Record" comment tonight.