The lifers probably want to keep their pension and seniority benefits. But there are a lot of part-time and seasonal employees who can probably find better-paying work elsewhere.

IRS managed to shut down its Service Centers in highly-vaccinated states (California, New York, Pennsylvania) while growing them in low-vaccination states (Utah, Texas and especially Missouri. See also Kentucky, across the river from Cincinnati.)

Many IRS employees will continue working remotely, but there are some jobs that just can’t be taken home. The Delta variant is bad enough, but will the Omega peak around April 15?