Final answer:
Legislative regulations are more difficult to challenge by taxpayers because they carry the force of law and reflect the legislative intent, having gone through a comprehensive rule-making process.
Step-by-step explanation:
The type of regulation that is more difficult for a taxpayer to successfully challenge is legislative regulations, because they have the force of law. Legislative regulations are formal rules that have been authorized by legislation and often go through a rigorous process including public notice, comments, and hearings before they are finalized.
They can also directly reflect the intent of the legislature. This gives them a high level of authority, making it more challenging for taxpayers to mount a successful legal challenge.
On the other hand, interpretative regulations are created by administrative agencies to provide guidance on how the laws are to be applied and enforced.
While they can be complex, they do not carry the same weight as legislative regulations and can be subject to change more easily if they are found not to align with statutory intent or if they overstep the agency's authority.