Judge Andrew Napolitano was on “The Kelly File” tonight to discuss the latest in the IRS scandal.

The government is refusing to budge on the issue of investigating the IRS hard drives that allegedly crashed, erasing two years of emails sent by Lois Lerner.

Meanwhile, True the Vote will be in court in D.C. on Friday. The group isn’t buying the crashed hard drive excuse and wants a forensic expert to determine how the data was lost and if any of it can be retrieved.

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Napolitano said that IRS lawyers are making a circular argument. He explained that they’re basically saying that they have no evidence to give because the data doesn’t exist and that nothing in the hard drive crash should affect the lawsuit because the crash happened before the IRS was sued.

“The IRS has stonewalled the Congress to the frustration of two-thirds of the nation. The Congress can’t get to first base on this, but here you have a private litigant – True the Vote – they have the IRS, the great grand inquisitor IRS, with their back to the wall, and they are within inches of getting what the Congress can’t get, which is an outside independent investigation of Mrs. Lerner’s hard drive,” Napolitano said, adding that he thinks “some light is going to come out of this.”

Napolitano also said that 16 year olds don’t even believe the excuses of the IRS.

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Watch the analysis above.