IRAs are individual accounts. You can't roll over an IRA from one person to another. Your FIL could put money in an IRA in your behalf, but this would eat into the amount you could contribute to an IRA out of your own funds, and would be subject to any other contribution limits that you may have based on your income.
You would not owe any tax related to this contribution. If your FIL happens to give you more than the annual max for reporting (about $14k), he'll have to report it on a gift tax return, but even then no tax would be owed until the total of gifts plus estate value exceeds the lifetime max of over $5 million.