diff --git a/src/internal/data/collection_test.go b/src/internal/data/collection_test.go
index a13201daa..92b0eae77 100644
--- a/src/internal/data/collection_test.go
+++ b/src/internal/data/collection_test.go
@@ -153,3 +153,17 @@ func (suite *CollectionSuite) TestNewBaseCollection() {
 		})
 	}
 }
+
+func (suite *CollectionSuite) TestNewTombstoneCollection() {
+	t := suite.T()
+
+	fooP, err := path.Build("t", "u", path.ExchangeService, path.EmailCategory, false, "foo")
+	require.NoError(t, err, clues.ToCore(err))
+
+	c := NewTombstoneCollection(fooP, control.Options{})
+	assert.Nil(t, c.FullPath(), "full path")
+	assert.Equal(t, fooP, c.PreviousPath(), "previous path")
+	assert.Nil(t, c.LocationPath(), "location path")
+	assert.Equal(t, DeletedState, c.State(), "state")
+	assert.False(t, c.DoNotMergeItems(), "do not merge")
+}
diff --git a/src/internal/data/implementations.go b/src/internal/data/implementations.go
index 63956c505..c95eb339e 100644
--- a/src/internal/data/implementations.go
+++ b/src/internal/data/implementations.go
@@ -6,6 +6,7 @@ import (
 	"github.com/alcionai/clues"
 
 	"github.com/alcionai/corso/src/pkg/control"
+	"github.com/alcionai/corso/src/pkg/fault"
 	"github.com/alcionai/corso/src/pkg/path"
 )
 
@@ -136,3 +137,30 @@ func (col BaseCollection) DoNotMergeItems() bool {
 func (col BaseCollection) Opts() control.Options {
 	return col.opts
 }
+
+// -----------------------------------------------------------------------------
+// tombstoneCollection
+// -----------------------------------------------------------------------------
+
+func NewTombstoneCollection(
+	prev path.Path,
+	opts control.Options,
+) *tombstoneCollection {
+	return &tombstoneCollection{
+		BaseCollection: NewBaseCollection(nil, prev, nil, opts, false),
+	}
+}
+
+// tombstoneCollection is a collection that marks a folder (and folders under it
+// if they aren't explicitly noted in other collecteds) as deleted. It doesn't
+// contain any items.
+type tombstoneCollection struct {
+	BaseCollection
+}
+
+// Items never returns any data for tombstone collections because the collection
+// only denotes the deletion of the current folder and possibly subfolders. All
+// items contained in the deleted folder are also deleted.
+func (col *tombstoneCollection) Items(context.Context, *fault.Bus) <-chan Item {
+	return nil
+}
diff --git a/src/internal/m365/collection/exchange/backup.go b/src/internal/m365/collection/exchange/backup.go
index 8ec4818f3..87db96312 100644
--- a/src/internal/m365/collection/exchange/backup.go
+++ b/src/internal/m365/collection/exchange/backup.go
@@ -241,20 +241,7 @@ func populateCollections(
 			continue
 		}
 
-		edc := NewCollection(
-			data.NewBaseCollection(
-				nil, // marks the collection as deleted
-				prevPath,
-				nil, // tombstones don't need a location
-				ctrlOpts,
-				false),
-			qp.ProtectedResource.ID(),
-			bh.itemHandler(),
-			nil,
-			nil,
-			false,
-			statusUpdater)
-		collections[id] = edc
+		collections[id] = data.NewTombstoneCollection(prevPath, ctrlOpts)
 	}
 
 	logger.Ctx(ctx).Infow(
diff --git a/src/internal/m365/collection/groups/backup.go b/src/internal/m365/collection/groups/backup.go
index 010cb8dd7..1fd8e9b50 100644
--- a/src/internal/m365/collection/groups/backup.go
+++ b/src/internal/m365/collection/groups/backup.go
@@ -233,20 +233,7 @@ func populateCollections(
 			continue
 		}
 
-		edc := NewCollection(
-			data.NewBaseCollection(
-				nil, // marks the collection as deleted
-				prevPath,
-				nil, // tombstones don't need a location
-				ctrlOpts,
-				false),
-			bh,
-			qp.ProtectedResource.ID(),
-			nil, // no items added
-			nil, // this deletes a directory, so no items deleted either
-			statusUpdater)
-
-		collections[id] = &edc
+		collections[id] = data.NewTombstoneCollection(prevPath, ctrlOpts)
 	}
 
 	logger.Ctx(ctx).Infow(