I don't recall him taking any position on the FairTax, which would be one of the ways to eliminate that department.
DJT may need to be further schooled re: IRS, I don’t know.
The IRS/taxing earnings is a “progressive” concept designed to impoverish citizens. The fact that in their instructions, it says “voluntary compliance” tells me those who created it knew very well what was constitutionally compliant and what wasn’t.
“Fair tax” would remove the progressive element, but the FF never saw the need to tax earnings. Revenues were raised through tariffs and that was enough to fund the very limited Fed Gov’t, as it was supposed to be.
IMO, that’s the pure ideal I’d love to see restored, in a free republic. : )