Internal Revenue Code?

Question

This Code 26 and also of 1954 - I still do not see Where, How and When the Congress of the U.S. authorises the Internal Revenue ( Company ) Service, to collect taxes !!!!!!! Folks, You have not answered my question !!! When was the IRS authorised to collect taxes ?!?! - What Bill, Statute, Law, Conversation, Phone Call from Congress says " IRS you are now an agency of this government and will collect taxes !!!!!!"
Please read my question. Congress has the right to levy taxes, I know that - Code 26 simply explains Who should pay taxes - Who told the IRS to collect taxes - Where is the Bill, the Law, the Statute that says so ---- OK ?

Answer 1

Congress wrote a set of tax laws called The Internal Revenue Code. The Internal Revenue Code is published as Title 26 of the US Code.

http://www.irs.gov/compliance/enforcement/article/0,,id=119100,00.html

"3. Congress used the power granted by the Constitution
and Sixteenth Amendment and made laws requiring
all individuals to pay tax.

4. Congress has delegated to the IRS the responsibility
of administering and enforcing these laws known as the Internal Revenue Code. Congress enacts the tax laws, IRS enforces them."

However, Congress did not directly establish the agency known as the Internal Revenue Service by federal statute. The Internal Revenue Service is a bureau of the US Department of Treasury. Department of Treasury regulations establish the IRS.

http://en.wikipedia.org/wiki/Internal_Revenue_Service

Some say since the IRS has not been established by direct statute written by Congress, it does not have the authority to assess income tax, seize property and/or assess penalties. This is called a statutory argument against IRS authority. The courts have consistently ruled that arguments such as this are spurious and without merit.

http://en.wikipedia.org/wiki/Tax_protester_statutory_arguments

Answer 2

Title 26 of the US Code. You obviously have NOT read the entire code. It will take you a few weeks of full time study to digest the whole thing.

Answer 3

Article I, section 8, clause 1 of the Constitution gives the federal government the power to tax. The necessary and proper clause of the Constitution gives Congress the authority to choose the means through which it exercises its powers, including the ability to establish specific government agencies to carry out their will.