The creation of the Internal Revenue Service relates to Congress's power to 'lay and collect taxes', which is an example of implied powers. Implied powers allow Congress to take actions that are not explicitly stated in the Constitution but are necessary to implement its expressed powers. Thus, the IRS is an example of how implied powers support expressed powers like taxation. ;
The creation of the IRS illustrates Congress's implied powers, which allow it to take necessary actions not explicitly stated in the Constitution to enforce its expressed powers, like taxation. The IRS was established to facilitate the efficient collection of taxes, demonstrating the practical function of implied powers. Therefore, the correct answer is A. Implied.
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