Actually from what I understand, HR-25 takes the direct collect and enforcement of said collection of taxes out of the hands of the federal level and puts in state and local levels.
Under HR25, the IRS is both defunded and eliminated as part of the bill and the income tax records are required to be destroyed. It's in the bill.
The state sales tax aauthorities that presently collect sales taxes in the states are the ones who would aaadminister thr FairTax in their state. That's in the bill, too.