The IRS promulgates several interpretive rules about corporate tax compliance, particularly for executive compensation. The rules prove to be highly controversial and are a result of misconduct on the part of the head of the IRS. Which of the following statements is correct?
a. The IRS is an independent agency, and the president can fire the head of any independent agency.
b. The IRS is an executive agency, and the president can fire the head of any executive agency.
c. Congress can fire the head of any administrative agency.
d. The president can fire the head of any administrative agency.