No, the IRS doesn’t “make” the laws....they do enforce them, vigorously.
Seems to me that the Gestapo rank and file could have argued the same. They were just following orders from Himmler and Hitler. Being good and loyal soldiers, they sought to do their duties very well. Regardless the morality and ethical purity of those orders.
I don’t love the IRS, but, I don’t think at this point anyway, I’d put them in the same league with hitler. Not even close.