The Internal Revenue Service has a PR black eye. Its payment system went down yesterday at the height of tax filing. The IRS said it didn’t know what the problem was but it gave taxpayers an extra day. That was the least it could do. There are systems that have to work 24/7 such as electricity, water and sewer. The tax system is one of those utilities. Government can’t function without a flow of dollars through its bureaucracies, even if some of those greenbacks are the creation of the Federal Reserve. The IRS is working again at this hour, but it is an embarrassment that it glitched in the first place.