Complex sentence: The United States Court of Appeals for the Tenth Circuit has rejected the argument that the Internal Revenue Service was not lawfully created, and that the IRS is an agency of the "International Monetary Fund".
Split into simpler sentences: The United States Court of Appeals for the Tenth Circuit has rejected the argument that the Internal Revenue Service was not lawfully created. The Court also rejected the argument that the IRS is an agency of the "International Monetary Fund".