This actually contains most of the teeth the IRS has. It shows the FairTax is business as usual as far as tax collection goes. The FairTax does not do anything about eliminating the 800 lb. gorilla outside of renaming it.
"This actually contains most of the teeth the IRS has. It shows the FairTax is business as usual as far as tax collection goes. The FairTax does not do anything about eliminating the 800 lb. gorilla outside of renaming it."
In fact, it shows nothing of the sort ("business as usual") since if you'll peruse that Subchapter you'll see it deals almost completely only with the income tax covering things such as time and place for paying tax, collection, abatements, jeopardy, receivership, interest, etc. - almost all relating to the income tax system which no longer will exist.
Once the specified time period allowed for finishing the IRS affairs on outstanding cases it will not be useful at all and is only marginally useful for that purpose once the FairTax passes.