Earlier quoted context omitted.
> Or you can continuously keep your code / systems up to date Easy to say as a grunt, but businesses (and governments) are run by managers and accountants. What you describe is upgrading for upgrading's sake. If a system isn't broken, there's no point or financial reason to replace it. Imagine trying to upgrade a system with incredibly complex data on a BILLION users that has to work 24/7, then deal with massive data…
Imagine if you were an airline that didn't bother to maintain planes. When you build software you should plan to maintain it. Bug fixes, features, upgrades, etc...
A better analogy would be if you were an airline and kept upgrading airplanes before they were needed.
Airplanes (especially private ones) fly for decades and decades.
No one is suggesting that the IRS systems weren't maintained. Obviously they were since they exist on virtualized hardware.