Thanks to all. Contributions should be relevant, sound, in good taste, objective, coherent, concise, nonrepetitious.
Diversity is welcome.
ARPA Re the IRS ADP procedures. Several years ago I participated with a committee that reviewed the IRS long range planning for ADP upgrades. So the group got to know something about general procedures, although not intimate software details. In these comments, I'm only offering perspective. I am neither defending nor criticizing what the IRS or other record-keeping organizations do.