Why did Joe black say he was an agent? ?

Question

I don't understand this part of the film. Out of no where he says he is some kind of agent on investigation. But he is a death angel. And it is as if it was set up because that board of people were on the phone on speaker listening in.

Answer 1

If I remember right, no-one could figure out why Joe was able to tell Bill what to do.  The only explanantion (that they could tell the board) is that Joe was from the IRS.  They can tell anyone what to do.  It also allowed them to put the finger on the boyfriend's plan to take over and sell the business.  Hope that helps.