How to prove that the set
$S =\left\{(x,y,z)\in \mathbb{R}^3 \mid z=0, \ \ x^2+y^2\leq1 \right\}$
is not a regular surface ?
Intuitively I can see two possible reasons why $S$ is not regular: One is that for any open set $V$ of $S$ (with subspace topology), $V$ is not homeomorphic to an open set of $\Bbb R^2$ (but I don't know how to prove that).
Another is that there is no tangent plane at any point in the boundary.
But I have not a clue of how to go further.