Are you honestly under the illusion the IRS abides by the laws of the land?
There's a reason they are incorporated in Puerto Rico & not in the USA mate.
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Why would any federal agency need to be incorporated? You do realize the IRS is a federal agency and not a public/private corporation and thus would not be (or required to be) incorporated to operate within the U.S.?
Sounds like a load from a chain email from 1996 or some similar garbage.