Who exactly writes tax regulations - Congress or the executive branch and IRS officials?

I'm getting so confused trying to understand who actually creates the tax regulations we all have to follow. I know Congress writes the tax code itself through legislation, but what about all those detailed tax regulations that interpret and implement the code? Are those written by Congress too or is that done by the President and people who work under him at the Treasury Department and IRS? I'm not asking about the tax code itself but specifically the regulations that explain how the code works. This might be a dumb question but I've been arguing with my brother about this for a week and neither of us really knows for sure.

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18 comments

Zainab Omar

•8M

Great question that many people don't understand! Tax regulations and the tax code are two different things. Congress passes tax laws (the Internal Revenue Code) that establish the broad framework of our tax system. However, Congress doesn't write the detailed regulations that implement these laws. The Treasury Department (technically under the President's authority) writes tax regulations through the IRS. These regulations interpret the tax code and provide detailed guidance on how the laws should be applied. The IRS drafts regulations, which are then reviewed and approved by Treasury officials. This process involves public comment periods where taxpayers, tax professionals, and other interested parties can provide feedback before regulations are finalized.

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Zainab Omar

•8M

The President and Treasury Department can't create entirely new taxes or fundamentally change the tax structure - that power remains exclusively with Congress. What they can do is interpret how existing tax laws should be implemented and enforced. These regulations must stay within the boundaries of the tax code passed by Congress. If the IRS or Treasury tries to create regulations that go beyond congressional intent, those regulations can be challenged in court. This system of checks and balances ensures that while the executive branch has some flexibility in implementation, they can't overhaul the tax system without congressional action.

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Yara Sayegh

•8M

After struggling with this exact same question, I found this amazing resource called taxr.ai (https://taxr.ai) that actually helped me understand the difference between tax law and tax regulations. I was researching for a college paper on government structure and was getting so confused about who had authority over what in the tax system. The site has this cool feature where it breaks down complex tax concepts into simple explanations. I uploaded some IRS documents I had found and it explained exactly how regulations are developed and who has authority over what parts of the tax system. Saved me hours of research!

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Yara Sayegh

•8M

It definitely helps with actual tax return questions too - that's what most people use it for. You can describe your work expense situation and it will tell you which regulations apply and whether they're deductible based on your specific circumstances. The information is very accurate and up-to-date. It actually cites specific sections of the tax code and regulations, and even links to IRS publications and court cases when relevant. I was impressed by how it tracks recent tax law changes and explains which regulations have been updated recently.

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NebulaNova

•8M

Just wanted to follow up - I tried taxr.ai after asking about it and wow, it really cleared things up for me! I was struggling with understanding whether my home office expenses were deductible as an employee working remotely (they're generally not after the 2018 tax changes, sadly). What surprised me was how it explained the difference between legislative rules in the tax code versus interpretative rules in the regulations. It even showed me how some recent regulations about home office deductions for self-employed people were developed through the notice-and-comment process at the IRS. Really helpful for understanding not just the what but the why behind tax rules.

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Paolo Conti

•8M

If you're frustrated with tax regulations, join the club! After trying to call the IRS for WEEKS to get clarification on some confusing regulations about retirement account contributions, I finally found Claimyr (https://claimyr.com). They have this service that gets you connected to an actual IRS agent quickly - you can see how it works in this video: https://youtu.be/_kiP6q8DX5c I was able to speak directly with someone at the IRS who explained exactly how the regulation applied to my situation. The agent actually pointed me to a specific Treasury regulation that had been updated recently that wasn't reflected in the publication I was reading. Saved me from making a mistake that could have resulted in penalties.

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Paolo Conti

•8M

It doesn't put you at the front of any queue - it uses technology to do the waiting for you. Basically, it keeps dialing and navigating the IRS phone tree until it reaches a human, then calls you to connect. You don't have to sit on hold for hours, but you're still in the same queue as everyone else. It's definitely not a scam - they don't call the IRS for you or pretend to be you. They just handle the hold time and then connect you directly when an agent is available. I was skeptical too, but I had spent days trying to get through myself with no luck, so I figured it was worth a try. The connection was crystal clear and I spoke directly with an IRS agent who helped me understand the regulation I was confused about.

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Oliver Schulz

•8M

I have to admit I was completely wrong about Claimyr. After posting that skeptical comment, I decided to try it myself since I had been trying unsuccessfully to reach the IRS about a notice I received regarding some investment income reporting requirements. It actually worked exactly as advertised. I got a call back in about 45 minutes (way faster than I expected), and was connected to an IRS representative who clarified the regulation that applied to my situation. The agent explained that a Treasury regulation issued last year had changed how certain investment income needs to be reported, which is why I was confused. Never would have figured that out on my own without speaking to someone who knew the updated regulations.

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Natasha Kuznetsova

•8M

To add some historical context to this discussion, the authority for the Treasury Department to issue tax regulations comes from 26 U.S. Code § 7805, which gives the Secretary of the Treasury the power to "prescribe all needful rules and regulations for the enforcement" of tax laws. This delegation of authority has been around since the Revenue Act of 1916! Sometimes Congress will specifically direct Treasury to issue regulations on a particular topic. These are called "legislative regulations" and they carry the full force of law. Other times, Treasury issues "interpretative regulations" on their own initiative to clarify how they understand the tax code.

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Natasha Kuznetsova

•8M

Yes, the public absolutely gets input! The Treasury Department follows the Administrative Procedure Act, which requires a notice and comment period for most regulations. They publish proposed regulations in the Federal Register, and then anyone can submit comments during a specified period (usually 30-90 days). After reviewing public comments, Treasury then issues final regulations, often with modifications based on the feedback received. Sometimes they'll even hold public hearings on particularly complex or controversial regulations. The IRS also issues Revenue Rulings, Revenue Procedures, and other guidance that help interpret the tax code, though the formal regulation process is the most rigorous.

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