Regulations do not have the force of law as far as I know, unless Congress has SPECIFICALLY so provided IN THE STATUTES. For instance, the IRS issues interpretative regulations after public comments blah blah blah, and these Regs never have the force of law. However, the Congress specifically delegated to the IRS the power to write regulations that specifically have the authority of law in the consolidated corporate income tax return rules. These are referred as to "Legislative" regulations. See below.
Regulation which, by the way, have the force of Law behind them without ever having to have gone through the lawmaking procedures set up under the Constitution.
A conflict of interest it appears.
Then to make matter worse they have allowed these agencies to set up their own police forces to enforce the laws they created. Bypassing the law enforcement portion of the government set up in the Constitution.
The old saying goes the the police do not create the laws they only enforce them has become somewhat blurred. In many cases now days they do both.
That is the only example of Legislative Regulations I know of, but they could be pervasive in other areas.
As previously mentioned, Congress granted the Commissioner (IRS) the authority to promulgate regulations for filing a consolidated tax return. Specifically, Code § 1502 states:
The Secretary shall prescribe such regulations as he may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be returned, determined, computed, assessed, collected, and adjusted, in such manner as clearly to reflect the income tax liability and the various factors necessary for the determination of such liability, and in order to prevent avoidance of such tax liability.
It takes little imagination to see that Congress has granted the IRS broad authority to write regulations governing the filing of a consolidated tax return. These Regulations, referred to as legislative regulations, grant a nearly absolute power to the Secretary of the Treasury to prescribe the rules for consolidated tax returns. Although not statutory in form, these regulations have the force and effect of law and remain effective unless overturned by the courts or restricted by Congress.