[zmonx]

Yes, very much so.

In addition, some of the automated translators I have seen also apply automated refactoring: They tend to merge similar sections of code and minimize the delta (similar to diff) that is factored out. This can create a maintenance problem especially in the context of a system like the IRS's, where presumably the code that performs calculations for different years or other periods (legislations etc.) is similar but not identical, but must be retained as fully as possible to reliably perform calculations that are subject to earlier regulations.

Such portions of code should be kept distinct, but an automated conversion may conflate them, and it may require additional and error-prone fiddling to enforce the separation.