I worked at a large mainframe tax prep company, where CPA’s would send their Clients returns. The Company would hire dozens of COBOL programmers each fall. Each programmer would get the new specs for 1,2,3 etc. states taxes, depending. They had to completed by Jan 1, tax time. The same with the Fed changes.

All of these programmers would be layed off by April 15.

Next year, repeat process.