The Informer has done extensive research on this over the last 10 years and what he posts to www.atgpress.com is worth reading. Big Al B.Chandler wrote:

GEE Quatloos, I cant even find "Internal Revenue Service" in title 31 under Organization of the Department Of the Treasury!

See 31 U.S.C. 301(f)(2):

http://www.law.cornell.edu/uscode/31/301.html (f)(2)

This is the ONLY mention of the IRS that I can find in the organization of the U.S. Treasury.

Title 31 HAS been enacted into positive law.