Data Inc. pays income and other taxes collected by the Internal Revenue Service (IRS) . Like other federal administrative agencies, the IRS was created by

A) Congress, through enabling legislation.
B) a court, through the adjudicatory process.
C) an administrative agency, through administrative regulations.
D) the president, through an executive order.

Internal Revenue Service

The U.S. government agency responsible for tax collection and tax law enforcement.

Enabling Legislation

A statute enacted by Congress that authorizes the creation of an administrative agency and specifies the name, composition, purpose, and powers of the agency.

Administrative Agencies

Governmental bodies having jurisdiction to implement and enforce specific legislation.