I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
Go look it up for yourself.

U.S. Federal Income Tax

Subjugation by taxation

Missing Delegation of Authority to Execute Form 1040

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        Authority is delegated within the IRS by way of "Delegation Orders".  The following is the online IRM's delegation of authority to prepare, sign, and assess the SPECIFIC forms listed.  (05-27-1999)
IRC 6020(b) Authority

1.  The following returns may be prepared, signed and assessed under the authority of IRC 6020(b):

A. Form 940, Employer’s Annual Federal Unemployment Tax Return
B. Form 941, Employer’s Quarterly Federal Tax Return
C. Form 943, Employer’s Annual Tax Return for Agricultural Employees
D. Form 720, Quarterly Federal Excise Tax Return
E. Form 2290, Heavy Vehicle Use Tax Return
F. Form CT–1, Employer’s Annual Railroad Retirement Tax Return
G. Form 1065, U.S. Return of Partnership Income.

2.  Pursuant to IRM, Delegations of Authority, Order Number 182 (rev. 7), dated 5/5/1997, revenue officers GS-09 and above, and Collection Support Function managers GS-09 and above, have the authority to prepare and execute returns under IRC 6020(b).

        Huh? No authority to execute a form 1040?

No Delegation Order to execute a Form 1040,
No authority to execute a Form 1040.
Form 1040 not executed, Nothing to assess an "income" tax on.

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