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Dude,
Nixon directly ordered the misuse of the IRS, FBI, CIA, and other agencies against his political enemies. The IRS may not have complied, but giving the order is impeachable. Nothing close to this involving Obama, other than the NSA which preceded him (and he's not stopping it).
http://www.usatoday.com/story/news/nation/2013/05/26/irs-chief-defied-nixon/2360951/
Watch the video. Absence (or destruction) of evidence isn't an excuse for a defendant against the IRS. Also, read the actual article of impeachment against Nixon regarding the IRS.
