In the end it's the referee and ONLY the referee who makes the call, but if a linesman sees something illegal on the field he can raise his flag to notify the referee that he has seen something and then tell the referee what he saw.
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The linesman calls mostly for off-side during a game and also assists the referee in watching the game for bad fouls etc.
The linesmen call offside on the teams and they also call if the ball is out of bounds
No. A linesman can tell a referee what they saw and advise the referee about what to do, but only the referee can actually give the yellow card.