Who is the person that has the ability to levy taxes on the citizens of the US?

In the United States, the authority to levy taxes on citizens primarily resides with Congress, as outlined in Article I, Section 8 of the Constitution. This legislative body has the power to impose and collect taxes to fund government operations and services. Additionally, state governments also have the authority to levy taxes within their jurisdictions. The Internal Revenue Service (IRS) is the federal agency responsible for administering and enforcing tax laws.