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Make bittersweet chocolate sauce:
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Place cream in a small saucepan and bring to a boil. Add chopped chocolate to hot cream, and immediately remove from heat. Let stand for 2 minutes to melt chocolate. Whisk until completely smooth. Transfer to a small container; cover and set aside until ready to serve. (Refrigerate if not serving within a few hours. To reheat, microwave for 1 to 2 minutes at medium power.)
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Make souffle:
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1. Position rack in center of oven and preheat to 400u00b0F. Brush insides of 8 ramekins or custard cups (6 ounces each) with melted butter. Dust each ramekin with granulated sugar, tapping out excess.
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2. In medium bowl with electric mixer beat butter, flour and cocoa powder at medium speed until blended (the mixture will be thick and not completely smooth). Place milk in medium saucepan and heat until warm. While mixing at low speed, gradually add warm milk to butter mixture and mix until blended. Return mixture to saucepan and cook over medium heat, stirring constantly until slightly thickened and hot. Remove from heat. Add chocolate and let stand for 2 minutes; Whisk until chocolate is melted and mixture is smooth. One at a time, whisk in egg yolks until well blended. Whisk in Bailey's Irish Creme liqueur; transfer mixture to a large bowl.
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3. In clean, dry bowl with electric mixer beat egg whites, sugar, and cream of tartar at medium speed until frothy. Gradually increase speed to high and beat until soft peaks form. Using clean dry rubber spatula, gently fold about 1/2 cup of chocolate mixture into beaten whites. Gently fold egg white mixture into remaining chocolate mixture (do not over mix; a few white streaks may remain in mixture).
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4. Ladle souffle mixture into prepared ramekins, leaving 1/4 inch rim at top. Arrange ramekins on baking sheet and bake for 15 to 17 minutes, until puffed. Dust souffles lightly with sifted confectioners' sugar. Serve immediately with warmed chocolate sauce on the side.
