The question for the industry remains: how do we deal with systems that should be up for 10 years? 25 yrs? 50 yrs? 100 yrs? We didn't even have computers as they exist today 50 years ago. How do we separate business logic in a self-contained way that can be independent of hardware and (from a certain level) software?
the method by which it works is that code compiled into a new form which can be translated on the fly to match the hardware level below it.
now what is probably trapping the IRS besides a base that not everyone full understands but the sheer complexity of what they have to deal with, the tax code and whims of those in Congress.