Question

Which type of regulation is more difficult for a taxpayer to successfully challenge, and why?

A. Legislative regulation, since Congress has delegated its rulemaking authority to the Treasury Department.
B. Final regulations, since Congress issues these to the public making them binding to the taxpayer.
C. Interpretive regulation, since they are issued under the general authority of Sec. 7805 and make the IRC's statutory language easier to understand and apply.
D. Proposed regulations, since Congress allows the public to give comments on the regulations prior to making them law.

Answer 1

Final regulations are more difficult for a taxpayer to challenge because they have the force of law.

Step-by-step explanation:

The regulations that are more difficult for a taxpayer to successfully challenge are B. Final regulations. This is because Congress issues final regulations to the public, making them binding to the taxpayer. Final regulations have already gone through the rulemaking process and have the force of law.