Doesn’t everyone keep a copy of their tax return and backup documents, like the IRS says they should? I have a copy of ever return I ever filed.
Sure. But to avoid penalties you better have return receipts for each one. Then you merely refile. Otherwise you get accused of failure to file and get charged interest and penalties.
This happened to me once. They claimed to have lost my return after acknowledging receipt of it. I contacted my Congress person to complain.
Lots of hassles and wasted time dealing with irs incompetence.
Removing the IRS commissioner over this seems reasonable to me.