The Internal Revenue Service -- as Irwin Schiff explains -- is merely the fist that smashes one's face. It is our corrupt judiciary and congress (think Chuck Shumer and Al Franken) that give this agency carte blanche t0 do all sorts of illegal activity.
So now the conspiracy is all the members of congress and all the members of the judciary, as well as all the members of the IRS.
Boy, those guys sure know how to keep a secret. We are really lucky that you are smart enough to figure it out and tell us about it. / sarc