I would say that most everyone on the CPA side would support a free file system. We don’t deal with the filers impacted for the most part. It’s a much larger risk to H&R Block, TurboTax, and all the f-ing hacks out there that shouldn’t be doing tax returns then it is to me. There are a lot of things that still aren’t covered by an IRS submitted form, so you are really only dealing with people that have W-2’s, investments (not great because there are still plenty of 1099’s missing basis information), retirement payments, etc. Rentals, businesses, K-1’s, a number with kids under 5 or over 18, etc all would fall outside of a free file system.
As far as the code, it’s complicated because it has always been a means for social engineering and that has been compounded the last 20 or so years. No one knows it front to back, so we’re all likely missing something at this point.