>> House of Representatives has the full authority to defund the IRS

That's true, but its replacement must be voted on by the Senate and signed by the executive.
The constitution requires that revenue measures originate in the House, but then they follow normal legislative steps.
Since defunding the IRS would abolish the other branches and the House itself by defunding them, unless a replacement had been previously passed by all 3 branches, it's a logical impossibility.