Seafood Restaurant Company Pays Income and Other Taxes Collected by the Internal

Seafood Restaurant Company 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) the courts,through the adjudicatory process.
C) the U.S.Constitution,through the First Amendment.
D) the U.S.Department of the Treasury,through a final order.