[HN Gopher] IRS details strategy for replacing its most ancient ...
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       IRS details strategy for replacing its most ancient computer code
       (2020)
        
       Author : CharlesW
       Score  : 35 points
       Date   : 2022-04-06 20:37 UTC (2 hours ago)
        
 (HTM) web link (federalnewsnetwork.com)
 (TXT) w3m dump (federalnewsnetwork.com)
        
       | tomohawk wrote:
       | > the code blocks IRS efforts to deploy a variety of digital
       | services and to improve customer experience
       | 
       | Sounds like a feature
        
         | hanniabu wrote:
         | Only if you're TurboTax
        
           | tomohawk wrote:
           | Replaing 200k lines of assembler with a mountain of Java code
           | written as they describe seems like perpetual job security
           | for TurboTax
        
             | rbanffy wrote:
             | > a mountain of Java code
             | 
             | Each and every line written by whoever the lowest bidder
             | managed to hire to do it.
        
       | hindsightbias wrote:
       | Way before Eth, the IMF code (and its business brother BMF) is
       | the law. Think the MF is wrong? Open a case and wait a month for
       | the tax code analyst (often a lawyer) to respond with a writeup
       | why your intepretation of written tax code and regs is wrong and
       | the MF is correct.
        
         | humanwhosits wrote:
         | Is it possible for a taxpayer to get a copy and dry-run it
         | themselves?
        
           | ajxs wrote:
           | In France it is: https://framagit.org/openfisca/calculette-
           | impots-m-source-co...
           | 
           | The source code is actually available, written in a language
           | called 'M'. It's been discussed a few times here on HN
           | before: https://news.ycombinator.com/item?id=25208853 (just
           | to link one example).
        
       | anoncow419 wrote:
       | Someone should update this is from 2020?
        
         | CharlesW wrote:
         | Done, thank you!
        
       | jiveturkey42 wrote:
       | "Coded in assembly language 59 years ago, the IMF seems small, at
       | 200,000 lines of code. But the nature of assembler is that each
       | line does a lot. Somehow replicating the logic in a more
       | contemporary language has resisted efforts dating back a couple
       | of decades."
       | 
       | Considering that average IQ has been dropping for decades in
       | developed countries, one has to begin wondering if we are even
       | capable of building code or infrastructure as well as they did
       | 50-70 years ago
        
         | dghlsakjg wrote:
         | Technically the average IQ has always been exactly 100 if I'm
         | not mistaken...
        
         | [deleted]
        
         | asperous wrote:
         | IQ has actually been increasing
         | 
         | https://ourworldindata.org/intelligence#by-country
        
           | zionic wrote:
           | That's only until 2013. As of 2020 the consensus is that the
           | Flynn effect has reversed. We are in cognitive decline now.
        
       | wins32767 wrote:
       | The part that was shocking to me but shouldn't have been was the
       | rationale for not using what sounds like a transpiler from
       | Kennedy era Assembly to Java:
       | 
       | > White added, "The Java that was created by the automatic tool
       | [Wang's process] looked a lot like the ALC. However, it's not the
       | kind of thing where we could hire a journeyman Java programmer
       | off the street, and give it to him or her and and have that
       | person be able to really understand what it was doing." IRS, he
       | said, in effect would have replaced code it can still deal with,
       | with code no one could.
       | 
       | That's good engineering management right there.
        
       | le-mark wrote:
       | I actually picked up an old book on os/360 assembler at a library
       | sale some years ago. Back in those days assembler was the what
       | applications were coded in. Some of the airlines had their
       | reservation systems in it until fairly recently. It's not bad so
       | far as assemblers go.
        
         | jsymolon wrote:
         | It's not assembler that'll get ya, it's the JCL.
         | 
         | Past Technical Lead, "Don't bother w/ creating the JCL, copy it
         | from <this job>"
        
       | exabrial wrote:
       | How about we just replace the IRS instead? 5% flat VAT tax. No
       | exceptions. No tax breaks. No more tax incentives.
       | 
       | EDIT: Ope, my original point is a flat tax. I said VAT as I was
       | trying to decide 'what' to tax in my head, and it seems thats
       | what people are latching onto, instead of my three sentences
       | following of "No exceptions".
        
         | nathanvanfleet wrote:
         | Making a really strong argument here.
        
         | AnimalMuppet wrote:
         | In general, I like the idea. Couple it with a UBI to protect
         | the poor, and I like it a lot. (The poor pay very little income
         | tax. They would have to pay the VAT. That would hurt them
         | compared to the current system.)
         | 
         | But that won't get you where you say you want to go. Who's
         | going to collect that VAT, and make sure that everybody pays
         | it? The IRS. Your approach would get rid of the tax code, but
         | not the IRS. (In getting rid of the tax code, it would let you
         | get rid of the computer code in question, though.)
         | 
         | The other problem is, you can't implement a "soak the rich"
         | approach with a VAT. And currently, there's a _lot_ of angst
         | around wealth inequality, and most plans to do something about
         | it involve taxing the rich more than everyone else. So your
         | idea is fighting an enormous political headwind.
         | 
         | You could propose something like VAT + income tax for those who
         | make over $1 million/year or something...
        
           | exabrial wrote:
           | > You could propose something like VAT + income tax for those
           | who make over $1 million/year or something...
           | 
           | What did a person making $1m/year do wrong they are penalized
           | unfairly against another person that doesn't? I have a
           | feeling, much like now, all this accomplishes in reality is
           | the rich hire good enough accounts to hide their largest sums
           | from the IRS. That leaves the middle class and poor once
           | again bearing everything... and we're back to where we
           | started. Carving out 0 exceptions and sticking to it ensures
           | that that literally nobody can say they are being treated
           | unfairly.
        
             | AnimalMuppet wrote:
             | Well, spin it how you will, but we've had this idea of a
             | "progressive" tax system for quite a while now.
             | ("Progressive" in the sense that those who make more, pay
             | more, presumably because they can afford it more.) Our tax
             | system has been that way for more than a century. So, you
             | can call that "penalized unfairly", and others can call it
             | "paying their fair share", but the reality is that it is
             | the current default option. If you want a different system,
             | you're going to need a _lot_ better argument than
             | "penalized unfairly". You're going to need an argument that
             | can move the majority of voters, most of whom do not make
             | more than $1 million/year.
             | 
             | My previous point wasn't anything about "should", by the
             | way. I was merely saying that, in the current political
             | climate, _not_ hitting the rich harder was something that
             | would make it harder for a VAT-only scheme to become
             | reality.
        
               | jfengel wrote:
               | _You 're going to need an argument that can move the
               | majority of voters, most of whom do not make more than $1
               | million/year._
               | 
               | Note that a lot of voters are convinced that they will
               | make $1 million/year some day. Perhaps not today, but
               | some day, and they seem happy to pay more today to ensure
               | that they are not "penalized unfairly" when it's their
               | turn.
               | 
               | This is not necessarily a rational approach, since very
               | few of them will ever earn that much money. But if your
               | goal is to get votes, you can go a very, very long way
               | with "penalized unfairly". Note how many oppose an
               | inheritance tax that they'll never pay, simply by the
               | expedient of dubbing it a "death tax".
               | 
               | The "penalized unfairly" argument wouldn't wash with most
               | economists, but there's not all that many of them. And
               | nobody really listens to them anyway.
        
         | TAForObvReasons wrote:
         | VAT is generally considered to be regressive (lower and middle
         | class people tend to spend a larger percentage of their income
         | and therefore are disproportionally affected).
         | 
         | The taxation system reflects our societal values to an extent:
         | tax breaks incentivize some activities and excess taxes
         | disincentivize. Pure VAT disincentivizes spending and rewards
         | wealth hoarding.
        
           | jonnycomputer wrote:
           | A tax system can be regressive and more efficient. The
           | regressivity of a tax system can be offset by benefits, such
           | as UBI, etc. Why is it that Europe has less income inequality
           | and VAT? Because it is offset with a generous welfare state.
        
             | TAForObvReasons wrote:
             | European countries also have significantly higher income
             | and other taxes. For example, in Germany, the marginal
             | personal tax rate above 57K euros per year is 42% and the
             | top rate is 45%. In the US, at $100K the marginal rate is
             | 24% and the _top_ marginal rate (above $540K) is 37%. That
             | 8% difference at the top probably explains the income
             | inequality situation moreso than any other difference
        
               | noodlesUK wrote:
               | I hear this from a lot of Europeans (I am also European),
               | but it's not really an apples to apples comparison. In
               | the UK for instance we have a higher income tax rate of
               | 40%. The US 37% rate is lower (but also comes in at a way
               | higher threshold). However, in the US you also have state
               | income taxes which range from 0-12ish percent, so your
               | overall tax rate can end up _higher_
        
         | jakearmitage wrote:
         | VAT hurts the poor and the middle class. Seems like a bad move
         | when we have billionaires playing around with rockets in space.
        
         | tablespoon wrote:
         | > How about we just replace the IRS instead? 5% flat VAT tax.
         | No exceptions. No tax breaks. No more tax incentives.
         | 
         | How about we not? And instead of a some VAT flat-tax nonsense,
         | how about progressive income and wealth taxes with no tax
         | breaks or incentives at the higher brackets?
         | 
         | Now that we've settled that, lets talk about the IRS's
         | software.
         | 
         | Edit:
         | 
         | > EDIT: Ope, my original point is a flat tax. I said VAT as I
         | was trying to decide 'what' to tax in my head, and it seems
         | thats what people are latching onto, instead of my three
         | sentences following of "No exceptions".
         | 
         | That doesn't improve your point as much as you think it does.
         | It's still the kind of tax proposal that the wealthy put out
         | because it's friendly to them (e.g. https://en.wikipedia.org/wi
         | ki/Steve_Forbes#Campaigns_for_pre...).
        
           | kodah wrote:
           | What are "the higher brackets"?
        
           | deeptote wrote:
           | Agreed, consumption taxes overwhelmingly favor the rich.
        
           | zionic wrote:
           | Progressive (numerically) taxes are socially regressive and
           | profoundly unjust.
        
             | tablespoon wrote:
             | > Progressive (numerically) taxes are socially regressive
             | and profoundly unjust.
             | 
             | What do you mean, exactly? My intuition tells me the
             | definitions you're assigning to "socially" and "unjust"
             | would prove to be peculiar after being unpacked.
        
         | pooper wrote:
         | > No tax breaks. No more tax incentives.
         | 
         | While I strongly disagree with the rest of the comment, I also
         | am furiously in support of getting rid of all credits,
         | deductions, exemptions, incentives, and so on.
         | 
         | I think we need a VAT at the federal government level but we
         | also need to increase the federal income tax on everyone. I
         | would like this tax hike to pay for Medicare for all.
         | 
         | Problem is that over sixty percent of the people seem satisfied
         | with the current status of healthcare. Also I imagine they tend
         | to vote in higher proportion than people like me. I have no
         | idea how to fix this situation. Anyone have any thoughts?
        
           | arghnoname wrote:
           | I used to be vehemently in favor of medicare for all. I still
           | see all the many problems in the American healthcare system I
           | ever did, but I don't want medicare for all anymore. My faith
           | in our political system and its authoritarian impulses makes
           | the thought of our government having a monopoly on healthcare
           | unacceptable to me.
           | 
           | As someone who has been on both sides of this issue, I think
           | this is common. It isn't about loving the private insurance
           | companies--everyone knows they suck--it's about trusting that
           | the government solution will be better. With our government,
           | can you honestly and with full confidence say it would be? My
           | confidence totally flipped. I'm more confident it would be a
           | disaster than not and then would be weaponized politically.
        
         | helloooooooo wrote:
         | So you want to cause the greatest impact to those who spend the
         | largest portion of income, rather than invest? This is frankly
         | a terrible policy proposal and would only serve to harm the
         | least well off. Leave it to Silicon Valley types who make a
         | large enough fortune to retire by 40 to not understand the
         | needs of those less well off.
        
         | ghaff wrote:
         | Wealthier people would love it. This was a pretty popular
         | conservative tax proposal back in the 1980s or so. (Actually a
         | flat VAT tax is even more regressive than a flat tax
         | generally.)
        
         | czbond wrote:
         | "I will replace you with a small shell script". We only need
         | taxes because of government. How about a law that shrinks the
         | size of all governmental budgets and personnel by 3% every year
         | until we decide to stop? We'll make do, I promise. Then our
         | taxes naturally go down.
        
         | glerk wrote:
         | If we can dream of reforming the whole system, how about a
         | voluntary tax in exchange for a governance stake? Like, the
         | more tax I pay, the more say I have in the decisions my
         | government makes?
        
           | gleenn wrote:
           | Sure if you want an even more contorted version of corporate
           | America and to disenfranchise even more poor voters. I'm all
           | for changing up the rules because there are plenty of
           | problems but handing the government to the highest bidder
           | sounds like a big step in the wrong direction
        
           | Johnny555 wrote:
           | Isn't that kind of where we are now? Wealthy people and large
           | corporations have an outsized say in decisions by elected
           | officials?
        
           | jlawson wrote:
           | Plutocracy.
        
             | glerk wrote:
             | Yep, plutocracy in the open without loopholes, lobbying and
             | corruption. Just directly weigh the votes by the amount of
             | participation to the common pot.
        
           | meetups323 wrote:
           | We already do, those taxes just go directly to the salaries
           | of elected officials.
        
           | exabrial wrote:
           | In my opinion, I think a completely voluntary tax system is
           | what we have to achieve as a race to get to the next level as
           | a civilization. I think a flat tax is a step in the right
           | direction because it eliminates an entire swath of
           | corruption.
        
             | colejohnson66 wrote:
             | The US tried a voluntary tax system with the Articles of
             | Confederation. It didn't work.
        
           | night862 wrote:
           | What about instead, make voting rights a promisory note which
           | can be traded and sold?
           | 
           | Eg, "My share of the House Rep vote from this Friday until
           | next Tuesday" can be traded until "This Friday" for a
           | "Burger" at Double Burger, or maybe some cash.
        
         | jonnycomputer wrote:
         | Its not that I disagree, I think the VAT is much better than an
         | income tax; but that has nothing to do with the IRS. The IRS
         | would still have to administer the collection of tax revenue.
        
         | [deleted]
        
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