"Meet the new Boss. Same as the old Boss. "
Absolutely not. the old Boss is the IRS we know and love and it now interacts with the direct tax by government directly on the taxpayer.
The FairTax on the other hand is an indirect tax with the government having no direct "hook" to go after the taxpayer.
Under the FairTax, the taxpayer automatically complies with the law when he buys an item and receives a receipt. He then has no further involvement with the tax authorities - which in this case would be the state sales tax authority (not the federal) and the merchant is paid to collect and forward the tax to the state and the state likewise paid to gather the taxes from the merchants and forward them to the feds.
Neither the federal or state government has any further grasp on the taxpayer; they would be monitoring the merchants who have agreed in writing to collect and forward the tax - and be paid to do so. The merchant also has the presumption of innocence on his side unlike the present situation where one must prove he's not guilty to the IRS, the collection agency.
The taxpayer is not involved after the purchase so your cartoon is incorrect
Absolutely not. the old Boss is the IRS we know and love and it now interacts with the direct tax by government directly on the taxpayer.
As when an employer either witholds a worker's Federal income taxes or illegally pays a worker under the table?
The FairTax on the other hand is an indirect tax with the government having no direct "hook" to go after the taxpayer. Under the FairTax, the taxpayer automatically complies with the law when he buys an item and receives a receipt.
As when you go to the Black Market and illegally buy something tax-free under the table?
The Black Market and Revenuers have been around since before the time of Christ.