Tax Drill - Regulations Indicate whether the following statements are "True" or "False" regarding the validity of Regulations. a. In a challenge, the burden of proof is on the taxpayer to show that the Regulation is wrong. b. IRS agents do not have to give the Code and any related Regulations equal weight when dealing with taxpayers and their representatives. c. Some Regulations merely reprint or rephrase what Congress has stated in its Committee Reports issued in connection with the enactment of tax legislation. d. In some Code Sections, Congress has given to the "[Treasury] Secretary or his delegate" the authority to prescribe Regulations to carry out the details of administration or to otherwise complete the operating rules