Earlier this month, the Internal Revenue Service unveiled an $80 billion plan to transform itself into a “digital first” tax collector focused on customer service and cracking down on wealthy tax evaders. Today, on the day that taxes are due in the United States, Alan Rappeport, who covers economic policy for The Times, explains how the plan could result in the agency repeating a set of old mistakes. Guest: Alan Rappeport, an economic policy correspondent for The New York Times.