Who appoints the IRS?

Question

Who appoints the IRS?

Answer 1

Article I, Section 8 of the Constitution specifies the collection of taxes as a specific power of Congress.  The head of the IRS, though, is appointed by the President and requires Senate confirmation.

Answer 2

In the movie zeitgeist (sp?) they mention that not enough states ratified the bill to establish the irs and in interviews with two former employees who no longer file federal tax returns said they asked  and asked and no one could quote them the law that says we must pay federal income tax but hey isn't that what they got Capon for?  What's the deal here?