In a nutshell:


The IRS created the income tax liability in the Code of Federal Regulations.  See 26 CFR 1.1-1.


Congress did not enact any liability statutes for income taxes imposed by subtitle A of the IRC.


Our fundamental Right to Separation of Powers means that only Congress can make law:



Further reading:

(see Commissioner v. Acker)  (PAST DUE)  (PAST DUE)  (PAST DUE)