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:

 

http://www.supremelaw.org/ref/whuscons/whuscons.htm#1

 

 

Further reading:

http://www.supremelaw.org/sls/2amjur2d.htm

(see Commissioner v. Acker)

http://www.supremelaw.org/press/rels/subpoena.htm  (PAST DUE)

http://www.supremelaw.org/cc/eddings/subpoena.liability.htm

http://www.supremelaw.org/letters/irs.estopped.htm

http://www.supremelaw.org/sls/31answers.htm

http://www.supremelaw.org/sls/31Q&A.in.evidence.htm

http://www.supremelaw.org/ref/psta/memo.htm

http://www.supremelaw.org/lien.or.levy.htm

http://www.supremelaw.org/notice.of.deficiency.htm

http://www.supremelaw.org/cc/hicks/memo03.htm

http://www.supremelaw.org/cc/hicks/memo04.htm

http://www.surpemelaw.org/cc/schmeeckle/memorandum.htm

http://www.supremelaw.org/letters/irs.perjury.jurats.htm

http://www.supremelaw.org/cc/williamson2/appeal/injunction.htm

http://www.supremelaw.org/cc/erath/injunction.htm  (PAST DUE)

http://www.supremelaw.org/cc/giordano/dissolve.irs.htm  (PAST DUE)

http://www.supremelaw.org/press/rels/dismantle.irs.htm

http://www.supremelaw.org/fedzone11/index.htm

http://www.supremelaw.org/fedzone11/fedzone.in.evidence.htm