Glad you asked, Senator Schumer.  You do!  And you and your colleagues also allow the IRS to write its own rules,  publish them in the Register,  and they become law unless challenged in tax court,  successfully.  Congress writes the rules,  the laws.  The Executive interprets your laws,  Senator, and publishes the administrative rules,  which can go far,  far astray.   The courts, including now associate justice Gorsuch,  rule on their legality under the US Constitution.,  when challenged in court,  as a part of the Appeals process.    If you don't like the SCOTUS interpretation,  their opinions usually provide an easy path to re-writing the law to conform,  after which the courts usually reject appeals.  And,  boy oh howdy,  can Congress write some really bad law,  doozies,  as it were,  and that comes from pure partisanship or overblown comity,   and down home stupid.  Not unlike allowing former Senator Reid to change the filibuster rules in the Senate.  Paybacks are sure and nasty.