Making and filing a 1040 does not impose a tax liability, if one does not already exist. A signed 1040, however, provides the IRS an opportunity to assess a tax when the form is filed with the federal government. Tax returns made by federal workers do not require formal filing since the returns never leave government control. Congress has no power to require a person not liable for a federal tax to file any return. Courts cannot impose taxes nor do they enact penalties for the failure or refusal to pay them.
Courts decide particular legal controversies and interpret the law.
No court decision has ever imposed a tax. The IRS Restructuring and Act of 1998 requires IRS agents to file tax returns required by the Code or be subject to termination. Filing, however, is required by regulations not the Code. Regulations cannot require something not required by law. This is a correct statement.