Before you mistake the move as an act of resistance by those within the agency who are trying to keep the project alive, Direct File getting open-sourced was always part of the plan. The code was published in compliance with the SHARE IT Act, which requires agencies to share custom source code (though, of course, the Trump administration is not always motivated by following the law, so this wasn’t a given).

In a report published last year, the IRS explained its reasoning for making the code available publicly: “First, it would enable public scrutiny of that code and invite independent groups to assess its accuracy and report potential issues. Second, other tax administrators, both in states and internationally, could build upon and contribute to the IRS’s work, improving the robustness of the software over time and providing additional public value.”