Final answer:
The power to establish the internal revenue system is an implied power of Congress, as the creation of agencies like the IRS to collect taxes is not explicitly stated in the Constitution but is covered under the Necessary and Proper Clause. This clause allows Congress to extend its powers to carry out its enumerated responsibilities.
Step-by-step explanation:
Is the Power to Establish the Internal Revenue System an Implied Power of Congress?
The power to establish the internal revenue system is indeed an implied power of Congress. This interpretation stems from the Constitution's Necessary and Proper Clause, often referred to as the 'elastic clause,' which grants Congress the authority to make all laws which shall be necessary and proper for carrying into execution its enumerated powers and all other powers vested by the Constitution. Hence, while the Constitution explicitly grants Congress the power to levy taxes, duties, imposts, and excises, the establishment of an agency such as the Internal Revenue Service (IRS) to collect these revenues is an example of an implied power.
The Necessary and Proper Clause has often been used to extend the powers of Congress, rather than limiting them. Congress has exercised numerous implied powers over time, including establishing the basic framework for the IRS, implementing environmental regulations, and enacting laws related to public health and safety.
Therefore, the statement that the power to establish the internal revenue system is an implied power of Congress is True.