Zatso?
Violate it and see just how non-enforceable it is.
I am not in a position to violate it but simply disregarding it would result in what, some enforcement action to comply which has no basis in law? IRS used to “regulate” tax preparers. Preparers refused to comply, the IRS sued and lost in every circuit. Just because the government says it is so, does not make it so unless there is a basis in law they do or require something.
I do agree, that filing a false statement will result in your prosecution regardless of the legitimacy of the reg.