Let's see, if ALL CAPS is shouting, is all italics a handwritten note?  I don't see any similarity between a mandate on practitioners (not that there really is one) and a mandate on individual taxpayers.  A better comparison is with BOI, a mandate on all small businesses.  That passed Congress with overwhelming support.  Mandatory Direct File would never be legislated because not all states and cities would agree.  Texas and Florida would probably pass an income tax just so they could oppose it.