Not everyone gets a paycheck. Think Farmers, Business Owners, etc.
If we're going to look at the IRS website going down as relevant to the Q-Universe, we should be asking questions about why this particular platform for filing/paying was brought down.
Who was the custodian of funds for these payments?
Who was the processor of these payments?
What are the privacy/data implications of the platform providers?
What contractors managed this site.
These are better questions than "Does this mean we don't have to pay taxes".