I disagree wholeheartedly that there isn’t much to study. Direct File was actually a resounding success, especially when you consider how much difficulty governments tend to have shipping good software products. There is a lot of good information in here that government entities can learn from.
Including how and why it died. That is an important lesson for the entire governmental enterprise, including all decision-makers, to learn: that government CAN deliver something good and one single person should not be in totalitarian control
I think it speaks to doing things "the right way". Direct file could have been mandated by Congress, but it wasn't. Instead it only directed the IRS to do a "study" as a "voluntary agency initiative". That left full control of whether it should be done in the hands of the IRS and the executive branch.
It didnt happen because Intuit lobbied against it like their business model was in existential crisis. The canary is that inappropriate power imbalances will ruin even the most hard one feats of human collaboration and effort. Its like learning about why jaywalking became a crime, or why recycling is a consumer’s respobsibility. Edit: So I'm about as original as a model can be as I went to go fact check myself and I basically cliff noted an AI summary for yall pre-gen.
I doubt this is the reason. In this particular case, it's more likely that a company such as Turbotax paid a sufficient sum of money to the President or one of his family members in exchange for this consideration.