[DonQ]

    ...   no record can be found that the U.S. Congress ever authorized the creation of any such agency [the IRS]   ....

  Try the President's Reorganization Plan Number 1 of 1952, published at 66 Stat.L. 823, 5 USC appendix (or 5 USCS sec. 903 note). Also, the IRS is mentioned, by name, in every annual Congressional appropriation for the Dept of the Treasury since 1954.

[borntodiefree]

Where does that reference that Congress authorized the creation of the IRS?

[citizenx7]

The question had to do with the initial formation of the "IRS", not how it has evolved since. Actually, a lot of changes were made along the way, but I agree with Starmaker, there is no record of a congressional authorization in law, for the IRS, or its predecessor organizations.

The Agency itself, in documents, admits that it just kind of 'bubbled up through the cracks' during the War (The so called 'Civil War').

Its one of the unfortunate facts of history.