Which of the following tags is not used for creating lists in HTML?

The tag that is not used for creating lists in HTML is . In HTML, the proper tags for creating lists include

for unordered lists,
for ordered lists, and
1. for list items that can be used with both types of lists.

   The

   tag is used to create bullet-point lists, while the
   tag is specifically for numbered lists. Each item within these lists is designated with the
   1. tag. The tag, however, does not exist in HTML and is not recognized as a valid element for list creation, which is why it is the correct answer.