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Having worked in the hard drive industry (drive assembly) I can say I don't remember anyone using the term "scratched". A "head crash" on the disk can cause damage that looks sort of like a scratch. Usually kills the drive or at least that disk surface/ head . Companies like Seagate have services where they can try to recover the data from "dead" drives. Maybe some more current Seagate or WD guys can speak more about that. But I doubt the IRS wants the data to be recovered anyway.
In response to:

Progressives’ Ultimate Fetish

Jonmart Wrote: Apr 21, 2013 11:42 AM
No Donjindra, it is painfully obvious that you do not.
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