Another argument made by tax protesters is that a given section of the statute (i.e., a given section of the Internal Revenue Code) must be supported by an implementing regulation for that particular section in order for that section to be legally valid, or that the lack of an implementing regulation for that section makes that section unenforceable.
Tax opponents argue that a specific section of tax law (i.e., a specific section of the Internal Revenue Code) is only valid if it has an accompanying regulation and that without one, the section is not enforceable.