The IRS has never been given any delegated or statutory authority to enforce anything with respect to income taxes. The enforcement powers of the IRS were transferred to the BATF in 1974 by Treasury decision, and those enforcement powers pertain only to mandatory taxes such as liquor, tobacco and firearms.
The IRS is an administrative agency whose employees -- except for special agents in the criminal investigation division -- have NO AUTHORITY FROM CONGRESS to send out notices of levy, seize bank accounts/cars/homes/businesses, create "dummy" income tax returns in order to make bogus "assessments", or any of the other myriad illegal activities that they engage in every day. They have no authority to do anything other than take in payments made by suckers who think they are "required" to pay an "income" tax. When revenue agents or tax examiners do these things, they are BREAKING THE LAW. That is why Mr. Rose and millions like him are fed up with the abuse of power in Washington.