If you have income you are subject to income tax. Social security is a recent innovation (relatively speaking) but income tax was introduced in the U.S. during the (un)Civil War. It was brought over from England who started the practice in the early 1800's.
Point being ... you don't need a SSN to owe tax.
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You are mistaking the IRS for TREASURY. Don't mistake the agent for the principal.
Articulating a right or accepting an obligation creates a legal entity. If you lived in a world with no rights or obligations you would find no entities. Entities are created. A corporation is a legal entity. A person is a legal entity. A declaration of citizenship is a legal entity. Applying for a benefit such as Social Security creates an entity.
Once you start creating these things you are hooked as if on a drug. You create probably 100 entities a day and you do so without realizing this fact.

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