If DJT shuts down the IRS, they will no longer be able to use the IRS to threaten, intimidate, and confiscate.
Our gov’t was set up not to need it, the country never had it for decades. Those decades saw Americans thrive and prosper.
Shut it down, remove their power, and empower free Americans once again.
I don't recall him taking any position on the FairTax, which would be one of the ways to eliminate that department.