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Initially, IRS data were stored in legacy systems designed to process tax return forms efficiently and organized in many different formats, including hierarchical mainframe databases, Oracle relational databases, and non-database "flat" files. The data in the older style hierarchical databases and "flat" files were nearly impossible to query and analyze and could not easily be combined with the relational data.

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Q: Why was it so difficult for IRS to analyze the taxpayer data it had collected?
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