The Constitution did not give Congress the authority to establish the Internal Revenue Service. Congress did so, however, to implement its power to "lay and collect taxes." This an example of which of the following types of power?

Question

Quizplus · Accepted Answer

This is an example of implied power because the Constitution does not explicitly grant Congress the power to establish an agency like the Internal Revenue Service. However, the power to "lay and collect taxes" is an expressed power granted to Congress, and the creation of the IRS is a necessary and proper measure to carry out that power. Thus, Congress has interpreted the necessary and proper clause as implying the power to create the IRS.

The Constitution Did Not Give Congress the Authority to Establish