IBM has already shown that the machine layer and the OS layer can be separate and that progression in one does not necessarily require a full change in the othe

IBM has already shown that the machine layer and the OS layer can be separate and that progression in one does not necessarily require a full change in the other. 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.